Legal Insights

< back to search results

The proposed US tax reform: repatriation alternatives for multinationals operating in Latin America

Overview

The proposed US tax reform may incentivize multinational companies that have made investments in Latin America to pursue repatriation alternatives such as dividend distributions and capital reduction. However, the attractiveness of these alternatives is also subject to the local regulations and corporate steps required for distributing dividends or reducing capital.

This article reviews those regulations in Argentina, Chile, Colombia, Mexico and Peru and looks at steps for multinationals to consider.