{"product_id":"9781597820585","title":"Taxation and Latin American Integration","description":"\u003cp\u003eIn South and Central America, a movement toward further economic integration has begun. Those policy actions may one day become part of a process that could create a single economy including several Latin American and Caribbean countries. They have significant implications for policies related to public finances and especially the countries' tax systems.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eIn the hope of helping to make the process smoother, and to foster a better understanding of the policy actions required, the Inter-American Development Bank studied the impact of trade integration on taxes. Twelve of these studies are collected in \u003ci\u003eTaxation and Latin American Integration\u003c\/i\u003e, covering such topics as the impact of trade liberalization on tax revenues and fiscal balances; harmonization and the instruments needed to achieve it; tax coordination among different regions of the same country; globalization and tax competition; tax incentives for foreign investment; tax treaties; transfer pricing and integration; exchange of information among tax administrations; economic integration and pensions; capital income tax coordination; and the impact of globalization on tax systems.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e","brand":"Harvard University, Center for Middle Eastern Studies","offers":[{"title":"Default Title","offer_id":47045375328496,"sku":"9781597820585","price":39.95,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781597820585_p0.jpg?v=1763811341","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781597820585","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}