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 ChileGregorio Martínez and Gabriela Varas of PwC Chile examine the Chilean IRS instructions draft on the new VAT rules. -
Sponsored by PwC BrazilPriscila Vergueiro and Mark Conomy of PwC Brazil set out how Brazilian tax authorities have provided guidance on the definition of ‘dependent parties’ for the purpose of goodwill and step-up deductions.
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Sponsored by Arendt & MedernachThe OECD has released its long-awaited transfer pricing guidance on financial transactions. Danny Beeton and Alain Goebel of Arendt & Medernach review the guidance and suggest the best approaches for pricing and documentation.
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Latin American and Caribbean Jurisdictions