Latin America (11th Edition) (August 2014)

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Editorial

Jorge Eduardo Correa Cervera: A Mexican in Paris returns home

New taxation on capital gains and dividends under Argentine income tax

Overview on state tax controversies for the oil industry

Brazilian transfer pricing in the era of Big Data

New TP developments create extra work for taxpayers across the region

BEPS in Mexico: Transfer pricing challenges for taxpayers and tax authorities

Central America, Panama and Dominican Republic global tax trends

What to expect from Chile’s latest tax reform package

Colombia continuing on tax reform journey

Considerations of the indirect tax credit in Colombia

Features Articles

Editorial

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Colombia continuing on tax reform journey

The past three years have seen significant changes to the Colombian tax framework, generally constituting a convergence with international tax concepts. Ximena Zuluaga and Luis Orlando Sánchez, of EY, explore the changes introduced by the 2012 tax reform and associated regulations released at the end of 2013 and assess the scope for further reform measures.

Luis Orlando Sanchez, September 23, 2014