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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 Pinheiro Neto
    Ana 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.
  • Sponsored by Machado
    The 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.
  • Sponsored by Deloitte US
    In a wide-ranging interview, ITR speaks to Terri LaRae, partner and leader of the global operations transformation tax team at Deloitte, about the factors driving tax transformation and how tax departments can get the best out of it.
Latin American and Caribbean Jurisdictions