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Latin America and Caribbean

ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2023 ITR Tax Awards in Asia-Pacific, Europe Middle East & Africa, and the Americas.
A source who has seen the draft law said it brings clarity on intangibles and other areas of TP including tax planning.
Lula’s victory in the presidential election could push back Brazil’s timeline for adopting TP guidelines, say sources from corporations and elsewhere.
Tax directors from three MNEs, including JTI, say the timeline of Brazil’s alignment with OECD standards depends on the upcoming presidential results.
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Latin American and Caribbean Jurisdictions