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
Sponsored
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Sponsored by QCG Transfer Pricing Practice
Miguel 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 Chile
Astrid 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.
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Sponsored by Escalante & Asociados
Jorge 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