Latin America and Caribbean
Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
Canadian and Indian dual VAT models have been a source of inspiration for the Brazilian model, but the latter has unique and innovative features, the OECD paper claimed
The streaming company’s operating income was $400m below expectations following the dispute; in other news, the OECD has released updates for 25 TP country profiles
The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months
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Sponsored by EY ColombiaColombia’s government will have to make some bold tax choices over the coming years to balance its books. Jaime Vargas of EY Colombia examines the likely options -
Sponsored by Trench Rossi e WatanabeClarissa Machado Miras of Trench Rossi e Watanabe (in cooperation with Baker McKenzie) provides an overview of Brazil’s uncertain approach to taxing revenues from software. Federal rules and state and municipal authorities all have different opinions.
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Sponsored by Baker McKenzie ColombiaCiro Meza of Baker McKenzie Colombia looks at the simmering controversy over the tax authority’s approach to withholding tax in relation to software licensing.
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Latin American and Caribbean Jurisdictions