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 QCG Transfer Pricing PracticeThe Shapley value can be used to ensure compliance with the arm’s-length principle in cases of asset synergies, as José Augusto Chamorro Gómez of QCG Transfer Pricing Practice explains. -
Sponsored by MachadoMauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the legislative changes made by the state of São Paulo to the State VAT (ICMS) on transactions with electricity in the free market.
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Sponsored by PwC ChileSandra Benedetto Back, Jonatan Israel and Nicolas Foppiano of PwC Chile provide a tax and regulatory update on the gambling industry in Chile.
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Latin American and Caribbean Jurisdictions