Latin America and Caribbean
ITR is delighted to reveal all the shortlisted firms, teams, and practitioners for the 2022 Americas Tax Awards – winners to be announced on September 22
As Latin American countries increasingly align with the OECD, transfer pricing (TP) remains a hot topic, while jurisdictions continue to introduce tax reforms in the wake of COVID-19. ITR’s correspondents offer an overview.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
Sponsored by QCG Transfer Pricing PracticeMiguel Ángel García Piña of QCG Transfer Pricing Practice explains the complications for Mexican taxpayers now that business reason has been firmly embedded as a concept under recent reforms, but with uncertainties remaining.
Sponsored by PwC ChileAstrid Schudeck and Belén Guiachetti of PwC Chile consider whether Chilean VAT on digital services is more effective than Amount A in the pillar one measures.
Sponsored by Escalante & AsociadosJorge Díaz Carvajal of Escalante & Asociados explains why taxpayers should comply with the business purpose provisions in Mexico’s Federal Tax Code.
Latin American and Caribbean Jurisdictions