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 VRMA AdvogadosPaulo Victor Vieira da Rocha, Murilo Jakuk Ferreira Lopes and Marina da Silva Fernandes of VRMA Advogados discuss the effects of Provisional Measure No. 1,152/22 regarding the deductibility of royalties from the corporate income tax assessment basis. -
Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk Ferreira Lopes of VRMA Advogados discuss a Brazilian tax reform approved by the Lower House of Representatives that includes the possibility of a VAT refund for lower-income taxpayers.
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Sponsored by MachadoMauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the status of the tax reform bill approved by the Chamber of Deputies, to be analysed by the Senate during the second half of 2023.
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Latin American and Caribbean Jurisdictions