Latin America and Caribbean
Canadian and Indian dual VAT models have been a source of inspiration for the Brazilian model, but the latter has unique and innovative features, the OECD paper claimed
The streaming company’s operating income was $400m below expectations following the dispute; in other news, the OECD has released updates for 25 TP country profiles
The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
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Sponsored by PwC ChileRodrigo Winter and Raúl Fuentes of PwC Chile review the changes and lay out the new requirements to be met. -
Sponsored by Deloitte South AmericaArgentina, Chile and Uruguay are all facing disruption to their transfer pricing (TP) regimes as a result of the COVID-19 pandemic, write Deloitte’s practitioners. Authorities in the countries have recently been dealing with legislative reform, innovative advance pricing agreements (APAs) and first of its kind tax disputes, respectively.
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Sponsored by Deloitte Andean StatesColombia, Peru and Venezuela have all taken steps to renovate their tax legislation, write Deloitte’s practitioners. The developments suggest that tax authorities in the Andean states are paying closer attention to compliance and reporting functions as they seek to expand their credibility at a global level.
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Latin American and Caribbean Jurisdictions