This report systematizes the main tax reforms in Latin America during the 2024 period—relating both to legislation and tax administration—classified by countries, topics, and status of processing (announced; in progress; approved; rejected), including a summary of their content and links to official sources. Sixty-six approved reforms, plus twelve more in project form, in eighteen countries highlight the essential role of this Observatory in understanding the dynamic tax reality in Latin America and identifying best practices.

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