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Latin America and Caribbean

The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'
Awards
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2027 World Tax rankings and the 2026 ITR Tax Awards globally
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR
Von Wobeser y Sierra’s head of tax shares best practices for resolving tax controversy and touts his firm’s founding partner as an exemplar of legal practice
Sponsored

Sponsored

  • Sponsored by Baker McKenzie Mexico
    Mexico’s tough approach to ‘standardised software’, moving ahead of the OECD’s position, leaves a lot of room for uncertainty, write Luis Adrián Jimenez-Robles, Carlos Linares-Garcia and Diana Juarez-Martinez of Baker McKenzie Mexico.
  • Sponsored by Deloitte Brazil
    Carlos Ayub, Deloitte Brazil’s transfer pricing lead partner, examines the country’s transfer pricing rules in light of its desire to join the OECD. Brazil must not delay in reforming its system.
  • Sponsored by Deloitte Central America
    Tax authorities across the Central American isthmus have been moving at different speeds in their approaches to TP regulations and BEPS, write Byron Martinez, Federico Paz and Roberto Revel-Chion of Deloitte.
Latin American and Caribbean Jurisdictions