Latin America's taxpayers and advisers rarely hesitate to point out the flaws of their tax administrations. Liz Bearese speaks with top officials at revenue services in Colombia, Brazil, Chile, Mexico, Peru and Uruguay to hear the side of the story from those who have the power to give the final word and who are shaping the future of the region's tax systems.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model