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 Deloitte MexicoMexico's Federal Administrative Trial Law and the Federal Fiscal Code were amended on January 27 2017 -
Sponsored by PwC ChileChile’s tax reform, within its latest and more important updates, incorporated a general anti-avoidance regulation through which it established that the tax obligations can be enforced according to the legal nature of the facts, acts, or business, without attending to their form, denomination or to the defects that could affect them.
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Sponsored by PwC BrazilOn March 22 2017, the Brazilian tax authorities (RFB) published Solução de Consulta No. 153/2017 (SC 153/2017).
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Latin American and Caribbean Jurisdictions