United Nations Economic Commission for Latin America and the Caribbean
Repositorio CEPAL (Comision América Latina y el Caribe)Not a member yet
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El tratamiento de los precios de transferencia en la minería del cobre y del litio: los casos de la Argentina, Chile y el Perú
Full text linkEste documento tiene como objetivo contribuir a la discusión sobre el uso de los precios de transferencia por parte de empresas mineras en sus operaciones con empresas relacionadas. Para ello, se utiliza como caso de estudio el tratamiento de los precios de transferencia en la minería del cobre y el litio en la Argentina, Chile y el Perú. Se presenta un marco conceptual sobre precios de transferencia basado en una revisión de las normas internacionales, tomando como referencia las Directrices Aplicables en materia de Precios de Transferencia a Empresas Multinacionales y Administraciones Tributarias de la Organización de Cooperación y Desarrollo Económicos (OCDE) y el Manual práctico de las Naciones Unidas de precios de transferencia para países en desarrollo. También se presenta una revisión de la literatura sobre los aspectos particulares de los precios de transferencia aplicados al sector minero. Además, se ofrece un análisis comparativo de los marcos normativos de precios de transferencia en los países seleccionados, identificándose las brechas existentes respecto de las normas internacionales, y se presentan algunas estimaciones del potencial traslado de beneficios mediante precios de transferencia en la minería del cobre y del litio en estos países. Finalmente, se proponen algunas recomendaciones para mejorar el tratamiento de los precios de transferencia en la industria minera.Introducción .-- I. Estándares internacionales sobre el tratamiento de los precios de transferencia .-- II. Los precios de transferencia en la minería .-- III. Comercialización de cobre y litio .-- IV. Marcos normativos sobre precios de transferencia en los países andinos seleccionados .-- V. Estimación del traslado de beneficios mediante precios de transferencia .-- VI. Conclusiones
Report of the activities carried out by the Latin American and Caribbean Institute for Economic and Social Planning (ILPES), 2024-2025
Full text linkThe impact of climate change on child and youth poverty in Latin America
Full text linkClimate change is transforming the way we live and redefining the future of childhood. In the Latin American and Caribbean region, children and young peopleⁱ face unprecedented risks that threaten their present and future opportunities. Climate change affects them disproportionately, as they are physically and physiologically more vulnerable to withstand and survive extreme weather conditions such as floods, droughts, storms and heat waves. This vulnerability is also due to their high economic dependence, the prevalence of poverty and the lack of access to essential services for their development, such as healthcare, nutrition, education and social protection, which limits the resources available to deal with a changing climate. As these impacts intensify, these trends are expected to worsen, potentially resulting in a lifetime of missed opportunities.
This study analyses the potential impact of climate change on the incidence of child and youth poverty in Latin America in 2030. Based on harmonised poverty data for 18 countries in the region, the results show that climate change will cause a considerable increase in child and youth poverty in Latin America. However, the final magnitude of this increase will depend on (i) the climate scenario towards which the planet is heading and (ii) the public policies that the region implements.
This document quantifies the impacts of climate change under three climate scenarios: Net Zero 2050 , Current policies and Too little, too late . These scenarios reflect the different efforts aimed at reducing global greenhouse gas (GHG) emissions. In each scenario, the economic impacts of climate change are considered, including the chronic effects related to the trend increase in temperatures and the acute effects associated with four types of extreme weather events: heat waves, droughts, floods and tropical cyclones. Likewise, it explores how a deepening of economic inequality driven by the effects of climate change - and reflected by an increase in the Gini coefficient of income distribution - could impact the evolution of child and youth poverty (climate change and inequality effect).
In 2030, even in a scenario where ambitious and rapid reductions in GHG emissions are implemented globally (Net Zero 2050 ), it is estimated that climate change could push an additional 5.9 million children and young people into poverty. On the other hand, in a scenario of climate inaction (Too little, too late ), this number could triple to 17.9 million additional children and young people. By way of comparison, approximately 11 million children and young people were pushed into poverty as a result of the COVID-19 pandemic.1. Introduction .-- 2. Conceptual framework and methodology .-- 3. Results .-- 4. Conclusions and public policy recommendations .-- 5. Annex
Agenda Regional de Governança do Planejamento e da Gestão Pública Para o Desenvolvimento Sustentável na América Latina e no Caribe
Full text linkEconomic impacts of population ageing in Latin America and the Caribbean: challenges and opportunities
Full text linkThis document analyses the economic implications of rapid population ageing in Latin America and the Caribbean, highlighting both the challenges it poses for economic growth, the labour market, and the sustainability of social policies, as well as the opportunities it presents to boost various economic sectors in the region. Based on demographic and economic data, the ongoing structural transformation is examined, with particular emphasis on the increase in the population aged 65 and over.
The study reviews the conceptual approaches that enable an understanding of the various dimensions of ageing in relation to production, consumption and intergenerational transfers, such as the silver economy, the longevity economy, and the generational economy. Sectors with potential for economic growth in the context of population ageing have been identified, including health care, caregiving, the pharmaceutical industry, the financial sector, technology, tourism, and adapted housing.
Through the analysis of the demographic dividend and the use of the National Transfer Accounts (NTA) methodology, the document assesses the projected impacts of ageing on economic growth and highlights the role of productivity and labour force participation —particularly among women and older persons— as key factors to mitigate these effects.
The study also examines innovative public policies in the Republic of Korea and other countries worldwide that may serve as benchmarks for Latin America and the Caribbean. The document concludes that seizing the economic opportunities of population ageing requires incorporating demographic change into public policies, investing in health, social protection, and care systems, as well as recognizing the rights and contributions of older persons, from a life-cycle perspective.Summary .-- Introduction .-- I. Socioeconomic characterization of older persons .-- II. Demographic dividend and the economic impacts of ageing .-- III. Public policies to harness the economic opportunities of aging .-- IV. Conclusions
Update on institutions producing environment statistics in Latin America and the Caribbean, 2023
Full text linkThe production of environment statistics in the countries of the region is influenced by institutions’ progress in incorporating such statistics into their own production processes. As recognized in the Framework for the Development of Environment Statistics,1 environment statistics span many disciplines and pull data from a wide range of sources. Many institutions in addition to national statistical offices and environmental agencies or ministries play a key role in the production of environment statistics, the result of gradual development and systematization of methodological resources, tools and good practices.
In late 2023, the Economic Commission for Latin America and the Caribbean (ECLAC) conducted a survey on the status of environment statistics, indicators and accounts in Latin America and the Caribbean, which it circulated to representatives of national statistical offices and ministries of environment in the region. The general objectives of the survey were to collect updated information on the status of environment statistics, indicators and accounts and climate change in the region from the perspective of national statistical offices and ministries of environment; identify existing gaps and challenges to be addressed, in line with the Sustainable Development Goals and the 2030 Agenda for Sustainable Development; identify the statistical and technical processes involved in environmental accounting, using the System of Environmental-Economic Accounting (SEEA), the SEEA Central Framework and SEEA - Ecosystem Accounting, in the countries of Latin America and the Caribbean; and determine the status of progress on climate change statistics and indicators
Establishing a regional agenda for planning and public management: transforming the future of Latin America and the Caribbean
Full text linkMapping sustainability in Latin America and the Caribbean: sectoral and energy transition insights from sustainable bonds, 2014–2024
Full text linkThis study examines the role of green, social, sustainable, and sustainability-linked (GSSS) bonds in financing the energy transition in Latin America and the Caribbean (LAC). It combines a descriptive assessment of sectoral bond issuance patterns from 2014 to 2024 with an econometric exercise focusing on the region’s top five issuers. The results indicate that GSSS bonds have contributed to the expansion of renewable energy capacity but have not yet produced a structural shift in the overall energy mix. These findings underscore both the opportunities and limitations of sustainable finance, highlighting the importance of complementary policies, market reforms, and effective governance to maximize its transformative potential.Abstract .-- Introduction .-- I. Development challenges and financing .-- II. LAC sustainable bonds, 2014–2024: sectoral insights .-- III. Empirical insights on sustainable bonds and energy transition in LAC .-- IV. Conclusion
Claves de la CEPAL para el desarrollo N°24: La Inversión Extranjera Directa en América Latina y el Caribe, 2025. La inversión extranjera directa orientada a la transformación digital puede catalizar un desarrollo más productivo, inclusivo y sostenible en la región
No full textLa Comisión Económica para América Latina y el Caribe (CEPAL) presenta la edición 2025 de su informe anual La Inversión Extranjera Directa en América Latina y el Caribe en un escenario internacional de incertidumbre y elevada tensión geopolítica, que agrava las tres trampas del desarrollo que enfrenta la región: una de baja capacidad para crecer; otra de alta desigualdad, baja movilidad social y débil cohesión social, y una tercera de bajas capacidades institucionales y de gobernanza poco efectiva. La inversión extranjera directa (IED) enmarcada en políticas de desarrollo productivo podría ayudar a enfrentar esos desafíos.
En el primer capítulo se ofrece un panorama de la evolución mundial y regional de la IED, se identifican las principales tendencias según los tipos de inversión, sectores y orígenes, y se proponen lineamientos de política para fomentar un mayor impacto de la IED en la transformación productiva. En los otros dos capítulos se analizan las tendencias, los desafíos y las oportunidades de la IED en las áreas de transición energética, en particular lo referido a la minería y los minerales críticos, y de transformación digital, ambas relacionadas con los sectores que la CEPAL propuso como sectores impulsores para América Latina y el Caribe en el marco de sus políticas de desarrollo productivo
Promoción de una mayor seguridad y resiliencia energética a través de la transición y conectividad energética en Panamá
Full text linkLa Comisión Económica para América Latina y el Caribe (CEPAL) ha establecido cinco ejes prioritarios para una transición energética justa e inclusiva en América Latina y el Caribe: acceso universal y equitativo a la energía; una matriz sostenible; mayor eficiencia; infraestructura resiliente, e integración energética regional. Una mejor conectividad energética y una red resiliente e integrada permiten a los países aumentar su seguridad energética, aprovechar economías de escala en proyectos de infraestructura verde con menores costos, y facilitar la complementariedad y la mayor integración de energías renovables en un sistema interconectado más inclusivo, flexible, confiable y descarbonizado. Este estudio aporta información, sobre la base del análisis de los datos de Panamá, sobre las oportunidades que ofrece la integración energética para mejorar la seguridad y resiliencia de los sistemas energéticos, y constituye un insumo técnico para apoyar la formulación de políticas públicas orientadas a una transición energética sostenible e inclusiva, que contribuya al bienestar de las personas y al cumplimiento de los compromisos regionales y mundiales en materia de desarrollo sostenible.Resumen .-- Introducción .-- I. El potencial de Panamá para un sistema energético sostenible .-- II. Análisis de los intercambios energéticos históricos .-- III. Planes para el desarrollo de interconexiones .-- IV. Propuesta de herramienta para la evaluación costo beneficio de los intercambios energéticos .-- V. Conclusiones