Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.
Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Panama.
This page provides an overview of developments which have taken place since June 2000 in OECD's work on tax havens.