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 Rogério Gaspari Coelho of Machado Associados explain how the Mercosur states and the EU will benefit from their important new trade agreement. -
Sponsored by Pinheiro NetoCristiane I Matsumoto and Mariana Monte Alegre de Paiva of Pinheiro Neto Advogados discuss the shortcomings of Brazil’s payroll taxation regime.
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Sponsored by Deloitte Transfer Pricing GlobalMultinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report.
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Latin American and Caribbean Jurisdictions