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 FilhoFlavio Mifano of Mattos Filho explores why Interpretative Rule no. 5/2019 may benefit foreign investment in the Brazilian financial and capital markets.
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Sponsored by Mattos FilhoRenata Correia Cubas of Mattos Filho provides an insight into what Brazil’s tax system can expect in 2020, as it actively looks to address the flaws which have played spoilsport in recent years.
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Sponsored by PwC ChileGregorio Martínez of PwC Chile takes a closer look at the complicated law surrounding VAT exemptions on payments abroad from Chile.
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Latin American and Caribbean Jurisdictions