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 GlobalEric Centi, Julien Lamotte and Carole Hein evaluate progress on the transposition of DAC6 across EU member states amid delays caused by the coronavirus pandemic. -
Sponsored by Deloitte Transfer Pricing GlobalRalf Heussner, Sebastian Ma’ilei and Stephen Weston explore how the coronavirus pandemic has affected businesses in the financial services sector and consider the transfer pricing (TP) changes for the ‘new normal’.
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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.
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Latin American and Caribbean Jurisdictions