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 Deloitte Transfer Pricing GlobalMatej Cresnik, Oliver Busch and Jeremy Brown explain how captive insurance companies of non-insurance groups have come under increased scrutiny from the judiciary and tax authorities. -
Sponsored by Deloitte Transfer Pricing GlobalStan Hales and Ralf Heussner consider the key challenges that the interbank offered rates (IBORs) reform faces from a transfer pricing (TP) perspective.
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Sponsored by Deloitte Transfer Pricing GlobalBill Yohana, Chad Lusted and Stan Hales assess how the COVID-19 economic environment has affected tax and transfer pricing (TP) considerations associated with the real estate sector.
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Latin American and Caribbean Jurisdictions