Taxing Cross-Border Services Two LATAM Experiences and a Couple of Conclusions for the (Developing) World

Main Article Content

Andrés Báez Moreno


Many developing countries have been trying to expand in the last decades their taxing powers on cross-border services rendered by non-residents beyond the rigid framework of the current international tax regime. However, this expansion has been carried on unilaterally and sometimes in an unplanned manner. This contribution describes the Brazilian and Argentinian experiences and tries to extract some policy lessons therefrom.

Article Details

Author Biography

Andrés Báez Moreno

Associate Professor of Tax Law, Universidad Carlos III de Madrid (Spain).