Latin America and Caribbean

Aleksan Oundjian of EY looks at the tax framework for mergers in Colombia and explains why a more balanced and competitive tax environment is required.

Bruno Santo and Leandro Lucon of Finocchio & Ustra discuss corporate income taxation on government grants given in the form of ICMS tax incentives.

Carlos Vargas Alencastre and Johana Araujo Fuertes of TPC Group provide an overview of how businesses operating in Latin America need to meet transfer pricing documentation requirements.