Latin America and Caribbean
Awards
Submit your nominations to this year's WIBL Americas Awards by January 23
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
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Sponsored by MachadoBrazil's Federal Revenue Service provided important clarification regarding the concept of inputs for PIS and COFINS credits, but has still left much to discuss. -
Sponsored by Mattos FilhoBrazil's complex federal and state structure has created a litigious framework for tax authorities, making tax reform in Brazil a continued political focus.
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Sponsored by PwC BrazilBrazil's federal tax authorities have published guidance noting that debt forgiveness ought to be regarded as financial revenue and should be taxed at 4.65%.
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Latin American and Caribbean Jurisdictions