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Latin Tax Index: Havens and nightmares

A look at the region’s best and worst tax regimes according to number of payments, hours to complete, and tax rate as a share of profits.   by David Ramirez   In 2015, Chile remains Latin America’s model nation when it comes to paying corporate taxes.   Albeit recent reforms that increased effective taxation, compared to the rest of the region the Chilean regime not only features the lowest tariff as a share of corporate profits (27.9 percent), but also the lowest number of payments (7). However, the time required by the whole payment process (at 291 hours) in the Chilean market is higher than in […]
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