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 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. -
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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Sponsored by PwC ChileThe Chilean government is embarking on a new tax reform in its latest bid to modernise the tax system. PwC Partner Loreto Pelegrí and PwC Tax Manager Bernardita Parodi explore the plans.
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Latin American and Caribbean Jurisdictions