Chile
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
Specified taxpayers will have to apply a 19% VAT rate on services offered by third parties through their platforms; in other news, Donald Trump imposed 30% South African tariffs
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
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Sponsored by Deloitte Transfer Pricing GlobalBill Yohana, Chad Lusted and Stan Hales assess how the COVID-19 economic environment has affected tax and transfer pricing (TP) considerations associated with the real estate sector. -
Sponsored by Deloitte Transfer Pricing GlobalEric Centi, Julien Lamotte and Carole Hein evaluate progress on the transposition of DAC6 across EU member states amid delays caused by the coronavirus pandemic.
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Sponsored by Deloitte Transfer Pricing GlobalRalf Heussner, Sebastian Ma’ilei and Stephen Weston explore how the coronavirus pandemic has affected businesses in the financial services sector and consider the transfer pricing (TP) changes for the ‘new normal’.
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