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
Sponsored
Sponsored
-
Sponsored by Deloitte MexicoDeloitte’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 AmericaSouth 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.
-
Sponsored by Mattos FilhoAriane Costa Guimarães and Isabel Bueno of Mattos Filho provide an insight into the tax aspects of the social security reform in Brazil.
Article list (load more 4 col) current tags
Latin American and Caribbean Jurisdictions