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 MexicoBy a majority vote, the Second Chamber of Mexico's Supreme Court of Justice ruled on the constitutional trials filed against the Income Tax Law that only allow employers to deduct certain payments. -
Sponsored by EY ColombiaAt the beginning of 2013, and after having had a very hard time trying to convince businesses to support the 2012 tax reform, the government promised that it would file a comprehensive tax reform to better articulate the tax system and in this way avoid the need of making reforms every other year to deal with budget constraints, writes Jaime Vargas, tax managing partner and international tax services leader at EY Colombia.
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Sponsored by EY MexicoEY Mexico analyse income tax considerations related to the foreign exchange effect of the Mexican Peso versus the US Dollar, looking at non-monetary assets, deferred taxes and the impact in the effective tax rate under US-GAAP, IFRS or Mexican Financial Reporting Standards.
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Latin American and Caribbean Jurisdictions