{"title":"COVID-19 拉丁美洲五大管辖区的税收措施","authors":"R. B. D. Sousa","doi":"10.59403/ygn21c","DOIUrl":null,"url":null,"abstract":"This article outlines the significant measures taken by the national governments and tax authorities of five major Latin American jurisdictions due to the COVID-19 pandemic. Emphasis is placed on measures that may affect international or cross-border tax structures, reduce tax liabilities or improve cash flow by deferring payment.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"42 26","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"COVID-19 Tax Measures in Five Major Latin American Jurisdictions\",\"authors\":\"R. B. D. Sousa\",\"doi\":\"10.59403/ygn21c\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article outlines the significant measures taken by the national governments and tax authorities of five major Latin American jurisdictions due to the COVID-19 pandemic. Emphasis is placed on measures that may affect international or cross-border tax structures, reduce tax liabilities or improve cash flow by deferring payment.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"42 26\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-05-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/ygn21c\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/ygn21c","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
COVID-19 Tax Measures in Five Major Latin American Jurisdictions
This article outlines the significant measures taken by the national governments and tax authorities of five major Latin American jurisdictions due to the COVID-19 pandemic. Emphasis is placed on measures that may affect international or cross-border tax structures, reduce tax liabilities or improve cash flow by deferring payment.
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