Advances in the new international taxation and challenges for Latin America and the Caribbean
Inter-American Development Bank
MAY 31, 2022
In the fourth quarter of 2021, 137 countries reached a ground-breaking agreement on the reform of international aspects of Corporate Income Tax (CIT) within the OECD-coordinated Inclusive Framework (IF) on BEPS (Base Erosion and Profit Shifting). billion a year. They also do not include the introduction of a general QDMT.
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