Special Focus
Latin America (12th Edition)

Special Focus Archive

Transparency in focus: Latin American tax developments inspired by BEPS

Baker & McKenzie's Jorge Narváez-Hasfura, along with Simone Musa and Daniel Zugman of Trench Rossi e Watanabe, in cooperation with Baker & McKenzie, explore changes in the tax regulatory environment, looking at how national policies are being influenced by important multilateral developments
Navigating Brazilian transfer pricing complexity

Brazil is one of the many non-member economies with which the OECD has strengthened its relationship over the last few years, but the country is still far from adopting much-needed tax policies that may contribute to economic growth. Carlos Ayub of Deloitte assesses the environment and look at what more could be done to attract investment and spur growth.
BEPS as a regional initiative

Advisers from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries in the region except Brazil, Chile and Mexico) contribute to a regional roundup of the major transfer pricing implications of reforms initiated to counter base erosion and profit shifting (BEPS).
Doing business in Mexico: MNE complexity and its effects on the local TP environment

Simón Somohano and Eduardo Campos Martínez of Deloitte Mexico assess the transfer pricing landscape in Mexico, taking into account recent national reforms and the incoming impact of the multilateral discussions on base erosion and profit shifting (BEPS)
Tax bullying? When global tax trends clash with local realities

Rafael Sayagues, Isabel Chiri and Alexandre Barbellion of EY look at the role of Central American countries Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua and Panama in the global tax playground and whether a cascading ‘tax bullying’ effect can be seen when global trends are established
Chilean tax reform and the effects of the change of domicile of foreign investors

Roberto Carlos Rivas and Josefina Casals of PwC Chile assess the Chilean Government’s progress in implementing the 2014 tax reform package, reflecting on how certain provisions are impacting foreign investors and looking ahead to see how these measures will sit alongside the implementation of base erosion and profit shifting (BEPS) related measures
Authorities alter approach in light of external pressures

Jose Carlos Silva and Bernardo Iberri of Chevez, Ruiz, Zamarripa y Cia analyse the Mexican tax environment, focusing on authority and tax audit trends and the impact of base erosion and profit shifting (BEPS) initiatives in Mexico.