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 MuellerSantiago Llano Zapatero and Diego Guerrero Segura of Ritch Mueller explain everything investors need to know when pursuing shareholder loans, and other sources of funding, in Mexico. -
Sponsored by Escalante & AsociadosÁngel Escalante Carpio and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the importance in Mexico of the MAP provisions in the MLI.
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Sponsored by Escalante & AsociadosWith the MLI expected to enter into force in Mexico in 2023, Jorge Díaz Carvajal of Escalante & Asociados considers the impact on the country’s existing DTAs and taxpayers.
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Latin American and Caribbean Jurisdictions