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 PwC ChileJuan Pablo Pincheira and Alejandra Salinas of PwC Chile evaluate the effectiveness of the modifications made to the law on inheritance tax in Chile. -
Sponsored by PwC BrazilAlvaro Pereira and Mark Conomy of PwC Brazil round up the latest developments from the Brazilian tax authorities on the application of PIS/COFINS over exportations.
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Sponsored by Pinheiro NetoMarcelo Marques Roncaglia and Gabriela Conca of Pinheiro Neto discuss how Brazilian tax authorities are contemplating a response to reflect the country’s increased usage of e-commerce.
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Latin American and Caribbean Jurisdictions