Latin America and Caribbean
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
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
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Sponsored by Posse Herrera RuizJaime Enrique Gómez of Posse Herrera Ruiz summarises the changes under the latest tax reform as the Colombian government seeks to address a wealth gap widened by the COVID pandemic.
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss the implications of Law No. 14,596/23 as Brazil attempts to align itself with international transfer pricing standards.
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Sponsored by Deloitte BrazilCarlos Ayub and Daniel Macedo of Deloitte Brazil examine the country’s latest legislative attempts to conform to international TP standards, with far-reaching implications for taxpayers.
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Latin American and Caribbean Jurisdictions