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 ColombiaLuis Orlando Sánchez of EY assesses the new thin capitalisation rules in Colombia.
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Sponsored by Pinheiro NetoAna Carolina Carpinetti and Luiz Roberto Peroba Barbosa of Pinheiro Neto evaluate the proposed reforms to tax in Brazil and evaluate concerns raised by digital economy companies.
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Sponsored by MachadoThe tax ruling issued by the Brazilian Federal Revenue Service on whether 3D printing should be classified as a manufacturing process for a business could mean retailers are liable for excise taxes.
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Latin American and Caribbean Jurisdictions