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 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. -
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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Sponsored by Chevez Ruiz ZamarripaMexico’s northern border has always been a contentious zone given its proximity to the world’s largest consumer market: the US. Roberto Padilla Ordaz and Jorge Ramón Galland Ríos of Chevez Ruiz Zamarripa outline the latest taxpayer incentives introduced in the region.
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Latin American and Caribbean Jurisdictions