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 Mattos FilhoAlessandra Gomensoro of Mattos Filho considers how the coronavirus pandemic may cause further discontent for the already overwhelmed Brazilian judiciary. -
Sponsored by MachadoRicardo Marletti Debatin da Silveira and Rogério Gaspari Coelho of Machado Associados discuss the recent bill aimed at creating a digital service tax for large multinational technology companies in Brazil.
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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.
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Latin American and Caribbean Jurisdictions