The OECD works with the LAC region to improve taxation and public expenditure policies to support economic growth and income redistribution. In particular, our annual Revenue Statistics in Latin America and Caribbean report, in partnership with UN-ECLAC, the IDB and the Inter-American Center of Tax Administrations (CIAT), provides comparable, reliable and timely tax revenue data for 27 LAC countries over nearly three decades. This allows these countries to access the same standard of data used by OECD countries to inform their own country, cross-country and regional tax policy analyses, reforms and international dialogue.

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VAT Digital Toolkit for Latin America and the Caribbean

This toolkit provides guidance for VAT strategy directed at e-commerce and is designed to help governments secure significant VAT revenues and to ensure a level playing field between brick-and-mortar stores and foreign online sellers.

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