Key findings

Six of eight studied countries in the Americas subject over-the-top (OTT) providers to some form of national and/or local taxation.

In addition, some countries impose obligations on video OTT providers that resemble those applied to legacy audiovisual market players. Canada includes streaming and social media services within the definition of a broadcast undertaking, while Colombia requires OTT catalogues to include an easy-to-find section for national works.

Why it matters

The regulatory and tax treatment of OTT services can affect the competitive relationship between online audiovisual providers and traditional linear video distribution operators, such as cable, satellite and over-the-air television providers.

What the content covers

Cullen International’s updated benchmark reviews the regulation and taxation of OTT audiovisual services in eight countries in the Americas. The benchmark focuses on whether OTT providers are subject to obligations that also apply to traditional audiovisual market players, if OTT services are legally defined, and whether OTT-specific regulation is planned.

Scope

Region: Americas
Countries covered: Argentina, Brazil, Canada, Chile, Colombia, Mexico, Peru and United States.
Policy area: OTT regulation, audiovisual regulation and taxation
Published: 3 August 2026

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