Latin America and Caribbean
The country has overseen better audit procedures and demonstrated commitment to acting as a 'regional leader' on international tax matters, the OECD said
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
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Sponsored by Mattos FilhoAna Paula S Lui Barreto and Natalie Matos Silva of Mattos Filho evaluate the commercial response to the introduction of the new rule and consider its significance.
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Sponsored by Pinheiro NetoJorge F Lopes and Paula Zugaib Destruti of Pinheiro Neto explore the role of taxation, among other variables, which have contributed to the growth and stabilisation of the payments industry in Brazil.
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Sponsored by MachadoGabriel Caldiron Rezende and Rogério Gaspari Coelho of Machado Associados discuss how the new Rio de Janeiro state law has changed the taxation of digital goods.
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Latin American and Caribbean Jurisdictions