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Latin America

  • Future Focus: Tax and transformation in Iberoamerica's new business reality

    A series of articles from KPMG looks at the complex challenges facing tax directors who want to re-imagine their operations and reshape their long-term strategies.

  • Editorial

  • Interview: Argentine tax authority reveals compliance secrets

    In an exclusive interview, Guillermo Michel, Deputy Director of the Deputy Directorate General of Technical and Institutional Coordination at La Administración Federal de Ingresos Públicos (AFIP), talks to Matthew Gilleard about recent and future compliance initiatives, the challenges the tax authority faces, inter-jurisdictional cooperation, and why it wants taxpayers to be successful in their economic activities.

  • Argentina: Foreign exchange restrictions and their transfer pricing impact

    Carlos Casanovas, Gustavo Scravaglieri, Sabrina Maiorano and Pablo Godoy of Ernst & Young explore Argentina’s foreign exchange restrictions and analyse their impact on transfer pricing.

  • Brazil: Understanding the Tax on Financial Operations (IOF)

    During the recent and most severe global economic crisis in more than six decades, Brazil is proving to be a solid and strong economy and has been identified as one of the largest consumer markets in the world, as well as a major centre of opportunities for foreign investors, says Marienne Mendonça Shiota Coutinho, of KPMG.

  • Chile: Equity or debt? Funding foreign investment in Chile

    Juan Pablo Navarrete and Manuel José Garcés of Carey y Cía explain that depending on whether it is through equity or debt, an investment in Chile has particular tax implications.

  • Colombia: Recent tax developments and their impact

    During the last year, Colombia has developed several tax policies, official interpretations and rulings, which have had particular influence in the international tax field. Carolina Rozo and Andrea Prieto, of prietocarrizosa explore these modifications, which seek to adapt Colombian legislation and its interpretation to international tax models.

  • Latin American transfer pricing

    In a series of articles coordinated by Moisés Curiel, Baker & McKenzie’s transfer pricing experts investigate transfer pricing regulations and developments in Argentina, Brazil, Chile, Colombia, Peru, Venezuela, Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama, Dominican Republic, Trinidad and Tobago, Mexico, and Uruguay.

  • Mexico: Mexican taxation and human rights

    Two recent events in the Mexican legal sphere have led to important implications for how legal provisions, including those relating to tax, should be interpreted and applied, say Nora Morales and Ramon Orendain of Chevez, Ruiz, Zamarripa y Cía.

  • Mexico: Structures for real estate investments by foreign funds

    The hardest part of investing in real estate businesses in Mexico is ensuring cost efficiency while avoiding potential tax and operative contingencies, explains Alejo Muñoz Manzo of Muñoz Manzo y Ocampo.


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July / August 2014

One lap to go: BEPS at half time

As those involved in the OECD’s base erosion and profit shifting (BEPS) project reach for the halftime oranges and energy drinks, our special BEPS feature looks at the progress made to date and explores the hurdles that litter the track ahead as the bell rings to signify the last lap in this race against an ambitious timeframe to produce meaningful outcomes. The finish line is fast approaching, but while the podium, medals and bouquets are being readied, this last lap is sure to be a tough, sweaty slog to completion, and with the volume of work to be done, success could come down to a photo finish.

Which possible outcome of the G20 / OECD BEPS project would carry the biggest fear for your company?