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 DeloitteCompanies in Mexico are having to meet increased transfer pricing obligations on top of supply chain disruptions, report Francisco Díaz, Julia Inés Chávez and Emanuel Maldonado of Deloitte S-LATAM, with the automotive industry under particular pressure. -
Sponsored by QCG Transfer Pricing PracticeMiguel Ángel García Piña of QCG Transfer Pricing Practice explains the complications for Mexican taxpayers now that business reason has been firmly embedded as a concept under recent reforms, but with uncertainties remaining.
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Sponsored by PwC ChileAstrid Schudeck and Belén Guiachetti of PwC Chile consider whether Chilean VAT on digital services is more effective than Amount A in the pillar one measures.
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Latin American and Caribbean Jurisdictions