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 PwC ArgentinaIgnacio Rodríguez and Juan Manuel Magadan examine the two double tax treaties Argentina has signed with Luxembourg and Japan, both relating to income tax. -
Sponsored by PwC ChileSandra Benedetto and Fernando Binder analyse several amendments made by the Chilean government to the Tax Bill submitted to Congress in August last year, one of which seeks to tax digital services with value added tax (VAT).
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Sponsored by Deloitte Transfer Pricing GlobalTehmina Sharma and Riddhi Shah of Deloitte India examine the industrial products and construction sector, where digitalisation is upending traditional business and supply chains.
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Latin American and Caribbean Jurisdictions