One of the concerns that has arisen for governments around the world is the erosion of the national tax base caused by a globalised economy, the progress of technology and the development of telecommunications. Ricardo Rendón and César de la Parra of Chevez, Ruiz, Zamarripa y Cía look at the Mexican perspective on base erosion and profit shifting (BEPS).
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort