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 PwC ChileSome technical assistance and professional services will be subject to VAT from January 2023, due to a law reducing certain tax exemptions, as Rodrigo Winter Salgado of PwC Chile explains. -
Sponsored by QCG Transfer Pricing PracticeMiguel Ángel García Piña and Jesús Aldrin Rojas of QCG Transfer Pricing Practice explain what companies in Mexico should consider to ensure compliance with Mexican controlling beneficiary (CB) laws.
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Sponsored by Escalante & AsociadosÁngel Escalante Carpio, Juan Manuel Morán and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the impact of recharacterising interest from certain loans as dividends.
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Latin American and Caribbean Jurisdictions