INTRODUCCIÓN
In today’s globalized environment, companies require financing to execute expansion plans, launch new projects, or support working capital needs.
Currently, financing placement has become a key component of international operations—not only through established financial institutions but also among private entities. These arrangements aim to “support the financial needs of related parties,” generating
economic benefits commonly referred to as interest for the lending party.
This bulletin presents a study of tax legislation across various Latin American countries regarding the fiscal treatment of interest
payments. Its objective is to give readers a general overview of the tax cost associated with interest-bearing loans.
.
