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Latin America (14th Edition) (September 2017)

Main

Editorial

The challenges of tax compliance in Brazil

Central America post-BEPS: Potentially worrisome changes in the making

US repatriation of profits and its impact on Chile

New challenges for Brazilian exporters

Transfer pricing as a supplement to corporate governance

Latin American transfer pricing post-BEPS

Increasingly complex transfer pricing requirements in Mexico

Colombian tax reform in sight

Mexican energy reform four years on

Features Articles

Editorial

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  • Circular 20/744 means that every asset manager should consider their TP policy
    Sponsored by EY Colombia
    Colombian tax reform in sight
    On December 29 2016, the Colombian Congress enacted a new tax reform through Law 1819. This reform substantially modifies many aspects of the Colombian tax system. Jaime Vargas of EY summarises and comments on some of the most relevant changes introduced by the reform.
    Jaime Vargas, September 25, 2017
  • Tax administration reform is high on the agenda
    Sponsored by EY Central America
    Central America post-BEPS: Potentially worrisome changes in the making
    Panama, Costa Rica, Nicaragua, El Salvador, Honduras, Guatemala and the Dominican Republic have had uneven responses to the BEPS project. Isabel Chiri, Rafael Sayagues and Alexandre Barbellion of EY explain the current situation and why the BEPS project could lead to undesirable outcomes for the region.
    Alexandre Barbellion, September 25, 2017