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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 Deloitte Chile
    Chile is set to amend its Tax Code as it ramps up the scrutiny on domestic inter-company TP policies. Alejandro Paredes, transfer pricing lead for Deloitte Chile, looks at the developments.
  • Sponsored by Deloitte Mexico
    Deloitte’s Simon Somohano and Eduardo Campos explain the Mexican tax authority’s latest non-binding transfer pricing criteria, which some have labelled heavy handed.
  • Sponsored by Deloitte South America
    South America is in the throes of implementing the OECD BEPS project with new regulations emerging from every corner of the region, write Deloitte’s Latin America Countries Organisation practitioners. The developments clearly signal a tougher stance by authorities on transfer pricing and indicate that advance pricing agreements may be a key tool of the future.
Latin American and Caribbean Jurisdictions