A new approach to international tax cooperation

 BOGOTÁ — As one of the world’s most unequal regions, Latin America is desperately in need of additional revenues if it is to solve its knotty economic, social and environmental problems. But tax collection in Latin American and Caribbean (LAC) countries is low, averaging 21.7 per cent of GDP in 2021, compared with 34.1 per cent for Organisation for Economic Co-operation and

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