David Franco, senior Latin America analyst at risk analysis company Maplecroft, explores the evolution of anti-avoidance measures in the region, explaining why multinationals must be prepared for greater scrutiny of their tax affairs in Latin American countries in a trend that follows what is happening in Europe and the US.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year