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 Ritch MuellerVenture capital funds and investors often fail to give due consideration to the Mexican tax residence rules, say Oscar A. López Velarde and Gabriel Márquez García of Ritch Mueller. -
Sponsored by Ritch MuellerJuan José Paullada Eguirao and Fernando Caballero Gout of Ritch Mueller discuss the substance requirements for applying double tax treaty benefits in the context of the MLI’s Principal Purpose Test.
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Sponsored by MachadoMauri Bórnia and Juliana Mari Tanaka of Machado Associados discuss the new ICMS taxation regime on fuel sales established by recent Brazilian law.
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Latin American and Caribbean Jurisdictions