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Latin America (11th Edition)

  • Editorial

  • Jorge Eduardo Correa Cervera: A Mexican in Paris returns home

    After a stint in Paris at the OECD, Jorge Eduardo Correa Cervera has moved back to Mexico, where he is now central administrator at the national Tax Administration Service (SAT). Matthew Gilleard speaks to the man who has traded coq au vin and camembert for fajitas and frijoles.

  • New taxation on capital gains and dividends under Argentine income tax

    Gabriel Gotlib, Fernando Vaquero and Martina Caunedo of Marval, O’Farrell & Mairal outline the latest changes to the Argentine Income Tax Law, including new capital gains and dividend taxation provisions.

  • Overview on state tax controversies for the oil industry

    Gustavo Brigagão and Bruno Lyra of Ulhôa Canto provide an assessment of state tax controversies related to Brazil’s oil industry.

  • Brazilian transfer pricing in the era of Big Data

    Carlos Ayub from Deloitte Brazil explore Brazil’s complex transfer pricing environment, which has grown even more burdensome in light of tax technology changes brought in to deal with Big Data.

  • New TP developments create extra work for taxpayers across the region

    Horacio Dinice, with the assistance of transfer pricing leaders from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries from the region except Brazil, Chile and Mexico), introduces an update on new rules in Central and South America and details the topics dominating the time of taxpayers in the region.

  • BEPS in Mexico: Transfer pricing challenges for taxpayers and tax authorities

    Deloitte’s Simón Somohano and Hernán Katz look at the latest developments stemming from the OECD-led BEPS project and analyse specifically how taxpayers in Mexico are likely to be affected.

  • Central America, Panama and Dominican Republic global tax trends

    Rafael Sayagues, Alexandre Barbellion and Isabel Chiri of EY explore the growing influence of global tax trends on countries in the Central American region, assessing whether harmonisation is making taxpayers’ lives easier or harder.

  • What to expect from Chile’s latest tax reform package

    Alberto Maturana of Baker & McKenzie analyses the Chilean tax reform package that is working its way through Congress, warning taxpayers of changes they are likely to be faced with from next year onwards.

  • Colombia continuing on tax reform journey

    The past three years have seen significant changes to the Colombian tax framework, generally constituting a convergence with international tax concepts. Ximena Zuluaga and Luis Orlando Sánchez, of EY, explore the changes introduced by the 2012 tax reform and associated regulations released at the end of 2013 and assess the scope for further reform measures.

  • Considerations of the indirect tax credit in Colombia

    As a result of globalisation, a lot of transactions today take place overseas. This has led to the phenomenon of double taxation becoming a real issue for companies and their shareholders. Martín Acero and Andrés Millán of prietocarrizosa explore how Colombian tax credits can mitigate double taxation concerns.

International Correspondents