Latin America Guide 2025
Latin America Guide 2025
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Sponsored by Chevez Ruiz ZamarripaThe country’s digital economy is growing rapidly, but policymakers face difficult choices between pillar one rules and a digital services tax, say César De la Parra, René Meza, and Ernesto Silva of Chevez Ruiz Zamarripa -
Sponsored by Mascareño Vargas – AsesoresMauro Mascareño and Rodrigo Gómez Sánchez of Mascareño Vargas – Asesores explore Paraguay’s evolving tax landscape, from treaty expansion and digital services rules to the BEPS 2.0 measures, and highlight the policy dilemmas shaping the country’s international competitiveness
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Sponsored by KPMG ColombiaCamilo Rodríguez, Ricardo Ruiz, and Pedro Madera of KPMG Colombia analyse how the country addresses tax abuse, recent court guidance on the general anti-avoidance rule, and the practical challenges faced by taxpayers and authorities
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Sponsored by DeloitteVanesa Lanciotti of Deloitte Chile explores how recent reforms – including new advance pricing agreement rules, enhanced audit priorities, and disclosure requirements – are reshaping transfer pricing practice and compliance for multinationals operating in Chile
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Sponsored by DeloitteSenior Deloitte tax practitioners examine Mexico’s evolving approach to the OECD’s amount B and summarise the transfer pricing landscape in Guatemala, Panama, Honduras, and Costa Rica
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Sponsored by DeloitteSenior Deloitte tax practitioners report that transfer pricing audits are homing in on intercompany services in Argentina, Uruguay, Colombia, Peru, Ecuador, and Venezuela, and emphasise the need for early taxpayer preparation
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Sponsored by DeloitteCarlos Ayub of Deloitte Brazil explores the government’s move to regulate advance pricing agreements as the country aligns its transfer pricing framework more closely with OECD standards
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Sponsored by Copper WolfRicardo Villalobos of Copper Wolf examines how BEPS pillars one and two reshape global tax rules, potentially affecting domestic systems and closing gaps in multinational corporate tax avoidance
Latin America Guide Archive
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Sponsored by Copper WolfInternational mergers and acquisitions (M&A) involve special considerations, including when it comes to tax, as Mario Castillo and David Adame of Copper Wolf explain.
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As Latin America continues on the road to recovery, ITR looks forward by partnering with leading tax advisors to examine Latin America’s tax landscape for 2021.
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Sponsored by Deloitte Andean StatesColombia, Peru and Venezuela have all taken steps to advance their transfer pricing models, explain Deloitte’s practitioners. The developments suggest that tax authorities in the Andean states are pressing for better fulfilment of formal TP obligations.
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Sponsored by Deloitte BrazilCarlos Ayub and Daniel Macedo of Deloitte Brazil take a closer look at the alternative options that companies in Brazil can apply to reduce tax effects, which are not always outlined in the TP legislation.
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Sponsored by EGB AbogadosJorge Espinosa of EGB Abogados describes how tax reforms are shaping the Chilean tax landscape.
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Sponsored by Baker McKenzie MexicoBaker McKenzie’s practitioners provide an update on the general anti-avoidance rules in Mexico, Peru, Colombia, Chile and Venezuela with an insight on the challenges and opportunities faced by tax authorities and taxpayers.
