Latin America and Caribbean
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
The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Americas Tax Awards
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Sponsored by MachadoJúlio Oliveira and Gabriel Caldiron Rezende of Machado Associados summarise the tax reform bill approved by the Brazilian Congress and believe it represents a leap towards a modern and international VAT standard, although some caution is necessary
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Sponsored by Ritch MuellerSantiago Llano Zapatero and Diego Guerrero Segura of Ritch Mueller note Mexico’s ‘remarkable’ digital transformation in invoicing, but issues in cross-border M&A transactions and a Supreme Court of Justice ruling suggest a tricky landscape
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Sponsored by Ritch MuellerJuan José Paullada Eguirao and David Guakil Raffoul of Ritch Mueller explain the computation and payment process of capital gains taxes derived from the sale of shares by non-Mexican residents
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Latin American and Caribbean Jurisdictions