Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: LatAm

Page 1 of 8 · 145 published records

• Late-Tax Debt Relief in Colombia: How the September 2026 Emergency Decree Changes the Payment Decision — Colombia's Decree 1419 of September 17, 2026 introduced a temporary relief mechanism for specified tax, customs, and exchange obligations. Taxpayers should model the cash cost, document eligible debts, and calendar the November 19 deadline before deciding whether to settle.
• Digital Nomads and Non-Domiciled Service Providers: Separating Residence, Source, and Collection Duties — Working remotely across Latin America can create separate residence, income-tax, VAT/IGV, and electronic-compliance issues. The official 2026 calendars show why a person or company must analyze where customers are located, where services are supplied, and which entity has collection responsibilities.
• October 2026 Latin America Tax Compliance Calendar: What Businesses and Individuals Should Check Now — October is a high-risk month for filing and payment obligations across Colombia, Peru, Mexico, Chile, and Argentina. This practical guide separates genuine deadlines from broader regulatory changes and highlights controls taxpayers should implement before month-end.
• How Chile’s Interest & Penalty Condonations Are Easing Tax Compliance in 2026 — Chile has launched more flexible policies for condoning interest and penalties on overdue taxes to draw taxpayers back into compliance. Here’s what you need to know.
• Digital Creator Tax Reporting in Chile: Understanding DJ N°1965 Effective Operation Rent 2027 — From 2027, Chile will require influencers and digital content creators to submit DJ N°1965—detailing all income or payments they receive via digital platforms. Why this matters and how to comply.
• Entity Setup in Latin America: Choosing the Right Structure for Online Business in 2026 — Setting up an entity for your online business in Latin America? Different countries offer different entity types, tax rates, and benefits—learn how to choose the right home for your operations.
• Digital Nomad Guide: Staying Compliant While Working Remotely Across Latin America — Remote work across Latin America is booming—but staying tax-compliant means understanding residence rules, double tax treaties, and local filing obligations. Learn how to plan ahead to avoid surprises.
• How Chile’s New Digital Content Reporting Obligation Affects Content Creators and Platforms — Chile’s SII has introduced Declaración Jurada Anual N°1965, requiring digital creators and content platforms to report all income as of Operación Renta 2027. Here’s what you need to know to stay compliant and benefit.
• How to Choose the Right Entity Structure Across Latin America: Case Study Insights — Comparing incorporation in Mexico, Peru, and Argentina reveals key tradeoffs in cost, liability, and tax treatment—essential if you’re an entrepreneur or investor expanding regionally.
• Compliance Essentials for Digital Nomads in Latin America 2026 — Working remotely across Latin America? Here's what you need to know to stay compliant—from establishing tax residency to invoicing your foreign clients correctly.
• Strategic Tax Planning Under Colombia’s Earthquake Relief Measures — Colombia has introduced temporary relief for taxpayers affected by the August 10th earthquake — delaying key tax and customs obligations and suspending administrative terms in impacted zones.
• Tax Planning: Managing Rural and Agricultural VAT Obligations in Argentina’s 2026 Calendar — Argentina’s AFIP has specific VAT regimes and deadlines for agriculture and rural operators—proper planning can reduce penalties and improve cashflow outcomes.
• Compliance Spotlight: New Digital Content Reporting Obligation in Chile (DJ 1965) — Chile's SII has introduced a new annual tax declaration for creators and platforms—understanding DJ 1965 is essential for influencers, content providers, or intermediation platforms residing or domiciled in Chile.
• Entity Setup: Choosing the Right Business Form in Argentina for Foreign Operators — Starting operations in Argentina? Understanding the different entity structures (Sociedad Anónima, SRL, or Permanent Establishment) can significantly affect your tax exposure.
• Argentina: Strategies for Tax Planning under Extended Deadlines in Impuesto a las Ganancias and ANSES Adjustments — With AFIP and ARCA extending certain tax deadlines and updating minimum pension/salary caps, here’s how individuals and small businesses can plan ahead and optimize.
• Chile’s New Reporting Duty for Digital Content Creators: What Content Providers Need to Know — Chile will require digital creators and platforms to disclose annual income details under DJ N° 1965 starting in Operación Renta 2027—this article explains who is affected and how to prepare.
• Compliance Focus: Chile’s Updated Ilíquido Segunda Categoría Tax Brackets for September 2026 — Chile’s SII has adjusted the tax brackets for “Impuesto Único de Segunda Categoría”. Understanding the new factors and thresholds is essential for salaried employees.
• Case Study: Argentina’s “Pago Adicional del 50%” and Its Role in Tax Amnesty — Argentina’s new regulation allows contribuyentes to extinguish criminal tax liability by paying a **50% additional surcharge**. We dissect how it works and who benefits.
• Digital Nomads in Colombia: Navigating the 16% Tax on Online Gambling — Recent Colombian law introduced a **16% consumption tax on online gambling revenue (GGR)**. This has crucial implications for non-resident operators, platforms, and taxpayers who engage with these services from abroad.
• 5 Entity Setup Tips for Digital Nomads in Latin America Under Emerging Regimes — New tax rules across LatAm countries mean digital nomads must be careful when choosing entity structures—here’s how to do it right.