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 MexicoTaxpayers must comply with the rules to qualify for the credit.
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Sponsored by Deloitte MexicoThe Mexican tax authorities may issue rules for implementing the decree.
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Sponsored by Chevez Ruiz ZamarripaAmendments to Mexico’s VAT Law will significantly increase the costs for business taxpayers. Cesar De La Parra and Ignacio Mosquera explain the changes.
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Latin American and Caribbean Jurisdictions