Latin America and Caribbean
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR
Von Wobeser y Sierra’s head of tax shares best practices for resolving tax controversy and touts his firm’s founding partner as an exemplar of legal practice
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The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
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Sponsored by PwC ChileNicolas Foppiano and Juan Pablo Marambio of PwC Chile explain why foreign and domestic taxpayers should pay close attention to a tax reform proposal that would create a capital income tax in Chile.
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Sponsored by MachadoCecilia Yokoyama and Juliana Mari Tanaka of Machado Associados discuss the legal definition of praça that sets the taxable basis for excise tax in transactions carried out between interdependent companies.
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Sponsored by Escalante & AsociadosÁngel Escalante-Carpio and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the binding precedent in which it was concluded that VAT charged must be paid through cash flow to be deductible.
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Latin American and Caribbean Jurisdictions