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 FilhoGil F. Mendes and Ivanise Filatow of Mattos Filho evaluate Brazil’s transfer pricing environment as it finally considers converging its framework to reflect OECD standards.
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Sponsored by MachadoRicardo Marletti Debatin da Silveira and Gabriel Caldiron Rezende of Machado Associados discuss the tax measures adopted in Brazil during the COVID-19 crisis.
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Sponsored by Pinheiro NetoMauro Berenholc and Luiz Fernando Dalle Luche Machado of Pinheiro Neto explore why questions regarding corporate income tax deductability are still commonplace for Brazil subsidiaries of software groups.
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Latin American and Caribbean Jurisdictions