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Latin America kicks off 2023 with new tax reforms on the horizon

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During 2022, the shock of the pandemic began to recede. Following a period in which Latin American governments focused on the delicate balance required to address the sectors hit the hardest by the health crisis without sacrificing fiscal discipline, some Latin American countries experienced political changes, including some turbulence, that dictated the pace and the agenda of reforms in the fiscal sphere as well. In this document, our tax experts analyze the tax changes announced and enacted in 2022 in Chile, Mexico, Peru, Colombia, Argentina and Uruguay.

We will thus analyze in each country, the recent and/or expected reforms for the remainder of 2023 and their implications, with special emphasis on direct and indirect taxation, as well as procedural issues where applicable, among others.

You can download the document here.