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International Tax Policy: Newest Developments

The international tax policy landscape is in the process of some key changes that are important for Latin American businesses to monitor. In particular, businesses should pay attention to two key developments. First, the Organization for Economic Cooperation and Development (OECD) is asking for input on a global minimum tax proposal, a key part of … Continue Reading

The Future of the United States – Chile Bilateral Tax Treaty Remains Uncertain

On February 4, 2010, after more than a decade of negotiations, government officials from the United States and Chile executed the first bilateral income tax treaty (“Tax Treaty”) between the two countries. This event marked an important next step in economic cooperation; the United States-Chile Free Trade Agreement, which entered into force on January 1, … Continue Reading
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