Latin American Members Release Third Bulletin of Legis Tributum Análisis
LEA Global Latin American firms have come together to create the third bulletin of Legis Tributum Análisis. Each edition of this publication addresses a different tax-related topic. The topic of this edition is the tax treatment of interest payments to non-resident taxpayers in reporting country.
The publication features an analysis of the following countries, thanks to these member firms:
- Brazil | Confidor
- Chile | Audit Global
- Costa Rica | Despacho Carvajal & Colegiados CPA, S.A.
- El Salvador | Corpeño y Asociados
- Ecuador | Leading Edge Audit & Consulting CIA. LTDA
- Mexico | Garrido Licona y Asociados, S.C.
- Panama | Achurra, Navarro y Asociados
- Peru | Ramirez Enríquez y Asociados SCR Ltda.
- Uruguay | GTS Uruguay
In today’s globalized environment, companies require financing to execute expansion plans, launch new projects, or support working capital needs.
Currently, financing placement has become a key component of international operations—not only through established financial institutions but also among private entities. These arrangements aim to “support the financial needs of related parties,” generating economic benefits commonly referred to as interest for the lending party.
This bulletin presents a study of tax legislation across various Latin American countries regarding the fiscal treatment of interest payments. Its objective is to give readers a general overview of the tax cost associated with interest-bearing loans.
En el entorno globalizado, las empresas requieren de financiamientos para llevar a cabo sus planes de expansión, nuevos proyectos o simplemente como capital de trabajo.
Actualmente, la colocación de financiamientos ha trascendido a ser parte importante de las operaciones internacionales no solo con instituciones financieras reconocidas, sino también entre entidades privadas; con la finalidad de “apoyar en las necesidades financieras de partes relacionadas” originando beneficios económicos nombrados comúnmente intereses, para la parte acreedora.
El presente boletín incluye un estudio de las legislaciones fiscales en diferentes países de Latinoamérica con respecto al tratamiento fiscal de los intereses en cada uno de los países expuestos, con el objetivo de darle al lector un panorama general del costo tributario por colocación de préstamos con intereses.
Download Legis Tributum Analysis (PDF) in Spanish or English