Progressivity of the international tax system; tax benefits; environmental, digital and new forms of labor taxation, key issues after summit of Latin American and Caribbean countries

The First Latin American and Caribbean Summit for a global, inclusive, sustainable and equitable taxation culminated today. During the discussions on the second day of the Summit, the countries jointly prioritized the main issues to be worked on next year in the platform, within the framework of Colombia's pro-tempore presidency. These are:

• Progressivity of the tax system;
• Tax benefits
• Environmental taxation.
• Digital taxation and new forms of work.

Among the objectives of the platform are:

1. The construction of a unified position at the regional level to strengthen the voice of Latin America and the Caribbean in international negotiations on tax matters;

2. The identification of best practices in tax policies at the regional level; and

3. The creation of a truly inclusive and transparent decision-making process with the continued participation of civil society, academia and the private sector.

The technical secretariat of the platform will be provided by ECLAC, where it is expected that collective efforts will be concentrated in order to take informed positions on tax issues under discussion at the international level.

The countries in attendance recognized the importance of linking the Sustainable Development Goals and Human Rights as cross-cutting axes of tax policy.