Latin America Guide 2025
Latin America Guide 2025
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
Sponsored by Deloitte BrazilCarlos Ayub of Deloitte Brazil examines how Brazil is progressing with its goal of attaining OECD membership.
-
Sponsored by PwC ChileSandra Benedetto and Jonatan Israel of PwC Chile explain why it is crucial for foreign investors to keep track of progress as Chile bids to modernise its tax system.
-
Sponsored by Deloitte Central AmericaDeloitte’s practitioners from across Mexico and Central America report on the challenges that tax authorities face, as they try to provide much-needed harmonisation to regional transfer pricing (TP) regimes amid the economic fallout from the coronavirus pandemic.
-
Sponsored by Miguel Mur AbogadosMiguel Mur and Doris Nicho of Miguel Mur Abogados evaluate the success of the Peruvian government’s steps taken to manage the economic uncertainty caused by the coronavirus pandemic.
