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 Chevez Ruiz ZamarripaOscar Campero, Yoshio Uehara and José Luis Iglesias of Chevez Ruiz Zamarripa report that maquila companies must navigate new transfer pricing waters after the withdrawal of their option to submit advance pricing agreements. -
Sponsored by Ritch MuellerOscar Lopez Velarde and Pablo Múgica Ortiz of Ritch Mueller analyse certain peculiarities in cross-border syndicated loans with Mexican-sourced interest.
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Sponsored by PwC ChileLoreto Pelegrí of PwC provides an overview of the potential changes as the legislative journey of a bill to reform the taxation of mining activities gathers pace.
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Latin American and Caribbean Jurisdictions