The “Sumario de Legislación Tributaria 2023”  [updated version] (Only available in Spanish), a reference work on tax legislation in force in 2023 in nineteen Latin American countries (Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Uruguay, Venezuela).

This work allows the reader to learn about the structure and operation of the main taxes established in each of the countries analyzed.

The Tax Legislation Summary is divided into three sections:

• The first section covers the set of taxes whose power is vested in the Central Government.
• The second section deals with taxes whose regulatory power or operation corresponds to sub-national governments (States and Municipalities), in those countries where these levels exist.
• The third section covers the analysis of social contributions.