International speakers were in charge of analysing and debating this relevant topic, which was developed in 2 blocks of information. Tax Incentives and their Perspectives in the Latin American region.
"Tax incentives are one of the most widely used tax policy instruments in the region and the world when it comes to attracting and retaining investment. At the same time, they are also one of the most controversial instruments, for example in the framework of the discussions on "harmful tax practices" within the BEPS project. "
What is the view on the use of tax incentives in the region?
What are the administrative considerations that developing countries could take into account in the design, implementation and monitoring of tax incentives?
What are some of the challenges that countries face in matching their tax incentive policies with international taxation issues?
What is the difference between "harmful tax practices" and "tax competition"? What has been the impact of Action 5 and the Code of Conduct on incentives in LATAM?
How does the unprecedented economic shock generated by the pandemic impact the region, especially in terms of the use of tax incentives?
What are the prospects for tax competition control and regulation?