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Direct Tax
Digital tax reform is dissolving the old ‘temporal buffer’, forcing systems, institutions, and professionals to adapt as real-time reporting reshapes governance, capability, and compliance
March 3, 2026
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  • The adoption of new accounting standards based on IFRS as of 2008, and the effects of such new rules for Brazilian taxpayers, is among the most relevant tax matters under discussion in Brazil, explain Paulo Rogerio Sehn and Simone Dias Musa of Trench, Rossi e Watanabe Advogados.
  • José Carlos Silva and Eduardo García Ruiz of Chevez, Ruiz, Zamarripa y Cia outline the opportunities available to taxpayers when using global depositary notes (GDNs) in Mexico.
  • The interactions between taxpayers and officials in Latin America can often be fiery, but continual efforts are being made to improve such relationships. Matthew Gilleard speaks to advisers from across the region to gauge how things are progressing and whether the officials are doing enough.

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