Expert Analysis

Global transparency is one of the hottest topics of discussion in the policy agendas of governments around the world. Developed and developing countries alike are being urged to establish a more robust legal framework in an effort to meet international standards on tax transparency, write Rafael Sayagués, Alexandre Barbellion and Isabel Chiri of EY Central America.

The recent conclusion of the impeachment trial of Dilma Rousseff brings a new wave of optimism to Brazil, but there are huge challenges that the new president will need to tackle fiercely and urgently, say Simone Musa and Adriana Stamato of Trench, Rossi e Watanabe Advogados.

The key word for the 13th edition of the Latin America guide is transparency, as countries across the region, spurred by numerous international initiatives, begin to collect and share more information than ever before.

Deloitte pillar two experts Chad Hungerford and Alison Lobb share their insights on the latest developments and practical issues that are emerging – and what may lie ahead

Dave Yaros, tax principal, Deloitte Tax LLP

Governments’ unprecedented access to transactional data is creating new indirect tax challenges for multinationals. Alex Baulf of Avalara summarises key regional developments ahead of a webinar sharing his practice-based insights

Several South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

Stephanie Eichenberger and Victoria Riep of Tax Partner provide a guide to Switzerland’s securities transfer tax for domestic and foreign investors, explaining when it is triggered and how to mitigate unexpected tax consequences

André Areias and Raquel Santos Ferreira of Cuatrecasas scrutinise Portugal’s use of increased municipal property tax on vacant properties and question whether extreme rate multipliers and weak procedural safeguards can withstand constitutional scrutiny

Samuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents