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 Escalante & AsociadosJorge Díaz Carvajal of Escalante & Asociados says that a limited package of economic measures has failed to bring clarity in several areas and stronger tax reform may be needed sooner rather than later. -
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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Latin American and Caribbean Jurisdictions