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Latin America (14th Edition)

  • Editorial

  • The challenges of tax compliance in Brazil

    Clarissa Machado and Ana Carolina Utimati of Trench Rossi e Watanabe, in cooperation with Baker McKenzie, analyse Brazil’s fiendishly complex tax system and how the government is looking to simplify it.

  • Central America post-BEPS: Potentially worrisome changes in the making

    Panama, Costa Rica, Nicaragua, El Salvador, Honduras, Guatemala and the Dominican Republic have had uneven responses to the BEPS project. Isabel Chiri, Rafael Sayagues and Alexandre Barbellion of EY explain the current situation and why the BEPS project could lead to undesirable outcomes for the region.

  • US repatriation of profits and its impact on Chile

    American multinationals are significant investors in the Chilean market. Roberto Carlos Rivas and Gregorio Martínez of PwC look at how prepared Chile and its tax laws are for a return of corporate profits to the US under President Trump’s tax reform.

  • New challenges for Brazilian exporters

    How can businesses optimise the use of the reintegra tax benefit in a transfer pricing context? Carlos Ayub of Deloitte Brazil takes a closer look.

  • Transfer pricing as a supplement to corporate governance

    Alejandro Paredes and Rocio Crespillo of Deloitte take a look at the relation between transfer pricing and corporate governance.

  • Latin American transfer pricing post-BEPS

    The OECD’s BEPS project, coupled with other international transfer pricing developments, has meant sweeping changes for the region. Silvana Blanco, Bruno Urrieta Farías, Federico Paz, Horacio Dinice, Byron Martinez, Rosemari Cordero, Gloria Guevara, Alejandra Barrancos, Joseph Soto and Iliana Salcedo of Deloitte discuss what this means for Latin America.

  • Increasingly complex transfer pricing requirements in Mexico

    Under the new global tax environment, taxpayers in Mexico face several tax compliance challenges, particularly those related to transfer pricing documentation required by Mexico’s tax authorities. Simón Somohano and Luis Fernández of Deloitte explain exactly what multinationals should do to remain compliant.

  • Colombian tax reform in sight

    On December 29 2016, the Colombian Congress enacted a new tax reform through Law 1819. This reform substantially modifies many aspects of the Colombian tax system. Jaime Vargas of EY summarises and comments on some of the most relevant changes introduced by the reform.

  • Mexican energy reform four years on

    Four years down the road from the oil and gas energy reform, Samy Lazarov and Bernado Iberri of Chevez Ruiz Zamarripa take a look at how things are progressing from a tax perspective.

International Correspondents