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 Deloitte BrazilCarlos Ayub of Deloitte Brazil discusses how planned accession to the OECD will affect transfer pricing (TP) in Brazil, and also provides an update on the consequences of discontinuing the Libor rate. -
Sponsored by Deloitte ChileThe transfer pricing (TP) audit environments in Argentina and Chile show no sign of relaxing. Silvana Blanco and Vanesa Lanciotti of Deloitte set out how to enter the audit in a position of strength.
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Sponsored by Deloitte Andean StatesColombia, Peru, and Venezuela have taken steps to update their tax legislation, suggesting that the Andean states are paying closer attention to compliance, write Bruno Urrieta Farías, Jenny Morón and Iliana Salcedo of Deloitte.
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Latin American and Caribbean Jurisdictions