Latin America and Caribbean
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR
Von Wobeser y Sierra’s head of tax shares best practices for resolving tax controversy and touts his firm’s founding partner as an exemplar of legal practice
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The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
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Sponsored by Chevez Ruiz ZamarripaOscar Campero, Yoshio Uehara, and José Luis Iglesias of Chevez Ruiz Zamarripa provide a guide to the most commonly scrutinised concepts and the documentation required by the Mexican tax authority in transfer pricing audits -
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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Latin American and Caribbean Jurisdictions