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 MachadoRicardo Marletti Debatin da Silveira and Gabriel Caldiron Rezende of Machado Associados explain how the Brazilian Federal Revenue Service has issued a very important PIS and COFINS regulation, compiling one normative instruction rules from several laws. -
Sponsored by Pinheiro NetoFlávio Veitzman and Vinicius Pimenta Seixas of Pinheiro Neto discuss the Brazilian fintech community’s growing call for a friendly and reasonable tax environment.
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Sponsored by Pinheiro NetoLuciana Rosanova Galhardo and Pedro Augusto Asseis of Pinheiro Neto Advogados chart the rise in importance of intangible assets under Brazilian tax law and their importance in modern corporate strategising.
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Latin American and Caribbean Jurisdictions