##  [How are indirect sales of companies taxed in Latin American countries?](/pt/en_GB/new/how-are-indirect-sales-companies-taxed-latin-american-countries) 

# How are indirect sales of companies taxed in Latin American countries?





Latam - 07 / 22 / 2020





[VIEW DOCUMENT](https://www.garrigues.com/en_GB/guia-ventas-indirectas-latinoamerica)

















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**The taxation of the so-called “indirect sales” is a huge challenge for companies operating in more than one country.**





There is an indirect transfer where there is a transfer of the shares or holdings of an entity which is not resident in a specific country but is, in turn, the owner – directly or through one or more companies – of shares in entities that are resident in that country.

**[This document](https://www.garrigues.com/en_GB/guia-ventas-indirectas-latinoamerica)** contains a graphic and simplified description of the tax treatment of this type of transactions in different countries in Latin America provided by tax experts from the firm.

All of these graphs are from the perspective of the entity that is sold, and the applicable tax regime is described through questions and decision trees with common codes for all the countries.









[Tributario](/pt/en_GB/tags/tributario), [LatAm](/pt/en_GB/tags/latam)







 

 



 

 

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