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 DS AvocatsCyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits. -
Sponsored by PwC ChileAstrid Schudeck and Rafaela Moreno of PwC Chile evaluate the tax implications arising from the introduction of regional development contributions as a part of the Chilean tax reform.
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Sponsored by Mattos FilhoGabriela Silva de Lemos and Samantha Maria Peloso Reis Queiroga of Mattos Filho discuss how the STF has taken the initiative to improve certainty in the Brazilian tax system amid widespread tax reform.
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Latin American and Caribbean Jurisdictions