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 EY Central AmericaCarolina Palma of EY evaluates developments in the trade and customs arenas in Central America, including several Central American countries signing the Free Trade Agreement with Korea and the implementation of the WTO’s Trade Facilitation Agreement in the region. -
Sponsored by PwC ChileIgnacio Nuñez and Astrid Schudeck of PwC Chile analyse Chile’s proposed new rules on reduced withholding tax, including the necessary criteria for an entity to qualify as a foreign financial institution.
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Sponsored by EY ColombiaLuis Orlando Sánchez of EY assesses the new thin capitalisation rules in Colombia.
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Latin American and Caribbean Jurisdictions