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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties