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Latin America (12th Edition)

  • Editorial

  • Transparency in focus: Latin American tax developments inspired by BEPS

    Baker & McKenzie's Jorge Narváez-Hasfura, along with Simone Musa and Daniel Zugman of Trench Rossi e Watanabe, in cooperation with Baker & McKenzie, explore changes in the tax regulatory environment, looking at how national policies are being influenced by important multilateral developments

  • Navigating Brazilian transfer pricing complexity

    Brazil is one of the many non-member economies with which the OECD has strengthened its relationship over the last few years, but the country is still far from adopting much-needed tax policies that may contribute to economic growth. Carlos Ayub and Alexandro Tinoco of Deloitte assess the current environment and look at what more could be done to attract investment and spur growth.

  • BEPS as a regional initiative

    Advisers from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries in the region except Brazil, Chile and Mexico) contribute to a regional roundup of the major transfer pricing implications of reforms initiated to counter base erosion and profit shifting (BEPS).

  • Doing business in Mexico: MNE complexity and its effects on the local TP environment

    Simón Somohano and Eduardo Campos Martínez of Deloitte Mexico assess the transfer pricing landscape in Mexico, taking into account recent national reforms and the incoming impact of the multilateral discussions on base erosion and profit shifting (BEPS)

  • Tax bullying? When global tax trends clash with local realities

    Rafael Sayagues, Isabel Chiri and Alexandre Barbellion of EY look at the role of Central American countries Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua and Panama in the global tax playground and whether a cascading ‘tax bullying’ effect can be seen when global trends are established

  • Chilean tax reform and the effects of the change of domicile of foreign investors

    Roberto Carlos Rivas and Josefina Casals of PwC Chile assess the Chilean Government’s progress in implementing the 2014 tax reform package, reflecting on how certain provisions are impacting foreign investors and looking ahead to see how these measures will sit alongside the implementation of base erosion and profit shifting (BEPS) related measures

  • Authorities alter approach in light of external pressures

    Jose Carlos Silva and Bernardo Iberri of Chevez, Ruiz, Zamarripa y Cia analyse the Mexican tax environment, focusing on authority and tax audit trends and the impact of base erosion and profit shifting (BEPS) initiatives in Mexico.

International Tax Review Profile

Annika Lindstrom and Maria Andersson of @KPMG discuss how BEPS Actions 8 to 10 are being interpreted in relation to…

Jun 19 2018 12:18 ·  reply ·  retweet ·  favourite
International Tax Review Profile

International Tax Review is hiring!

Jun 19 2018 11:33 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @JudithFreedman: At Buckingham Palace to collect my CBE for tax research and found I was in programme as Lady Freedman (because husband…

Jun 18 2018 09:15 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Without much fanfare, a tax reform in Chile in December 2017 broadened the rules on the parties considered related…

Jun 15 2018 06:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A US Supreme Court decision in #Wayfair, affecting the applicability of sales tax to e-commerce, could come as soon…

Jun 13 2018 09:57 ·  reply ·  retweet ·  favourite
International Correspondents