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dc.titleTax Barriers to Services Imports in Latin America and the Caribbean: The Case of IT Services
dc.contributor.authorTrachtenberg, Danielle
dc.contributor.orgunitProductivity, Trade and Innovation Sector
dc.coverageLatin America and the Caribbean
dc.date.available2022-10-21T00:10:00
dc.date.issue2022-10-21T00:10:00
dc.description.abstractThis document uses responses from a questionnaire to examine whether tax policy is a barrier to information technology (IT) services imports in Latin America and the Caribbean. The responses show that existing policies do not create a level playing field in the upfront tax burdens paid on transactions, although whether domestic or imported IT services face lower burdens varies by country. The responses also underline that the issue of taxation of services is primarily taken up in double taxation treaties rather than preferential trade agreements, suggesting that trade agreements do not ensure equitable treatment between domestic and imported services as effectively for services as for goods.
dc.format.extent30
dc.identifier.doihttp://dx.doi.org/10.18235/0004511
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Tax-Barriers-to-Services-Imports-in-Latin-America-and-the-Caribbean-The-Case-of-IT-Services-.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectTaxation
dc.subjectTrade in Services
dc.subjectValue-Added Tax
dc.subjectTax Legislation
dc.subjectTax Policy
dc.subjectIncome Tax
dc.subjectTrade Policy
dc.subjectRegulation
dc.subjectInformation and Communication Technology
dc.subject.jelcodeF13 - Trade Policy • International Trade Organizations
dc.subject.jelcodeH25 - Business Taxes and Subsidies
dc.subject.jelcodeK34 - Tax Law
dc.subject.keywordsInternational trade;IT Services
dc.typeMonographs
idb.identifier.pubnumberIDB-MG-01045
idb.operationRG-K1077
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