Determining Tax Residency in Latin American Countries | Legis Tributum Análisis

We are pleased to announce the release of the fourth edition of the Legis Tributum Análisis. Thanks to the hard work and expertise of our Latin American member firms, this publication analyzes the concept of tax residency across 15 countries.

As Ana Maria Davila, Principal Partner at Ramírez Enríquez y Asociados writes in the introduction, "the determination of tax residency is one of the most relevant criteria for affiliation in contemporary tax systems, as it defines the scope of the taxing power of States, as well as the tax obligations of taxpayers in a context of increasing mobility of capital and people." 

This bulletin will help you understand the differences and similarities in the configuration of tax systems across Latin American countries, as well as evaluate their impact on international tax planning, the legal security of taxpayers, and the effectiveness of the mechanisms designed to avoid double taxation.

The publication is available in Spanish and English. 

Read the Legis Tributum Análisis