Research and insights

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

Jurisdiction: LatAm

Page 2 of 8 · 145 published records

• Argentina’s Digital Transformation: Electronic Invoice Mandate Expands to Monotributistas Sociales & Promovidos — From November 1, 2026, Argentina will require even its lowest-tier small taxpayers to issue digital invoices—this change significantly impacts monotributistas sociales and promovidos.
• How to Navigate Chile’s New DJ 1965: Digital Content Tax Compliance for Creators — Chile has introduced the Declaración Jurada Anual N° 1965 for digital content creators and enterprises—here’s what you need to know to comply when it becomes effective in Operación Renta 2027.
• Entity Setup Strategies for Digital Nomads in Latin America: What You Need to Know — Setting up the right legal entity can make a huge difference for digital nomads in Latin America when it comes to taxes, liability, and compliance. Here's a breakdown of options by country with tax and residency implications.
• How Latin America’s Digital Creators Are Facing New Tax Obligations: Chile’s DJ 1965 Explained — Chile is adding a new annual tax return for content creators—individuals and entities alike—to report digital incomes from platforms. Here’s what DJ 1965 means, who it affects, and what you can do now.
• How Entity Setup Affects Tax Planning in Chile vs Peru — Choosing the right business structure (e.g., LLC/SPV vs branch vs freelancer) in Chile or Peru can mean big differences in tax burden, compliance, and foreign investment ease—here’s what to weigh.
• Digital Nomad Visas vs Tax Residency in LatAm: What You Need to Know — With several Latin American countries offering attractive digital nomad visas, it's essential to understand how these programs impact your tax obligations — residency vs sourcing, income thresholds, and bilateral treaties matter.
• Case Study: Setting Up an Entity in Colombia under DIAN Post-Legislative Tax Changes — Following DIAN’s latest doctrine updates, establishing a company in Colombia now demands greater clarity on income taxes, VAT, and compliance practices.
• Peru’s SUNAT Offers Relief: Extended Discretionary Grace on Electronic Records Infringements — Peru’s tax authority is giving breather to businesses struggling with electronic records compliance via SIRE: here’s who benefits and how to take advantage.
• Navigating Chile’s New Administrative Appeals: Understanding Circular 35 and Your Rights — Chile’s tax authority recently updated how taxpayers can challenge decisions via RAV, RAF and Recurso Jerárquico—here’s what you need to know to protect your rights.
• Cómo los impuestos digitales están remodelando el IVA en Chile y su impacto para negocios extranjeros — El régimen de IVA Digital de Chile obliga a plataformas y vendedores remotos extranjeros a registrarse e ingresar al sistema tributario local; esto cambia la forma de hacer negocios internacionales.
• Sin sanción por errores en registros electrónicos en Perú: cómo regularizar tu SIRE sin penalizaciones — SUNAT extiende plazo y discrecionalidad para regularizar registros electrónicos con menor riesgo de multa hasta febrero de 2027.
• Declaración Jurada Digital para Influencers en Chile: Implicaciones desde Operación Renta 2027 — Chile impone una nueva obligación fiscal que exige a creadores de contenido y plataformas entregar reportes anuales detallados a partir de 2027.
• Prórroga en Argentina para Ganancias: Estrategias para Manejar Cambios de Vencimientos — Una prórroga del vencimiento de la declaración de Ganancias en Argentina brinda una ventana para planificar pagos, anticipos y evitar sanciones: te guiamos.
• New Chilean Declaration for Digital Content Creators: Obligations, Taxable Income, and Deadlines — Chile’s SII has introduced a specific annual sworn statement (Declaración Jurada Nº 1965) for influencers and digital content creators—this article helps you understand who’s covered, what to report, and how to avoid penalties.
• Digital Nomads & Remote Work: Tax Strategies in Chile After the New DJ 1965 Rule — With Chile’s SII introducing DJ 1965, digital nomads or remote content creators with residence in Chile now face new tax reporting. Here's how to navigate the system.
• New DJ 1965 in Chile: Obligations for Digital Content Creators Effective 2027 — Chile’s SII has introduced Declaración Jurada Nº 1965, imposing annual reporting on digital content creators and platform providers with residence or domicile in Chile, starting Renta 2027.
• Cumpliendo con impuestos en Argentina: fechas clave para septiembre 2026 — Conoce los vencimientos más importantes en Argentina para septiembre 2026 y cómo evitar sanciones por incumplimiento en las obligaciones fiscales.
• Implementando estrategias fiscales en Latinoamérica: cómo benefician el interés presunto y la inflación — Una nueva reglamentación en Colombia modifica las reglas sobre interés presunto y componente inflacionario, abriendo espacio para planificación fiscal estratégica.
• Cómo los creadores de contenido digital deben prepararse para la nueva DJ N°1965 en Chile — Chile ha introducido la nueva Declaración Jurada Nº1965, obligatoria desde la Operación Renta 2027 para influencers y generadores de contenido digital; te explicamos quiénes la deben presentar y cómo cumplir correctamente.
• Chile’s Territorial Property Tax: Recent Reajustes and What Owners Should Assess — Chile has adjusted the exempt valuation thresholds and tax rates for territorial property tax. This article breaks down the new figures and helps property owners understand who pays and how much.