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 Galicia AbogadosTax reforms introduced in 2022 aim to tackle tax loopholes and strengthen mechanisms enabling tax authorities to perform audits and collect taxes, as Federico Scheffler and Sebastián Ayza of Galicia Abogados explain. -
Sponsored by Deloitte MexicoMiguel Llovera, Gabriela Sansores Fernandez and Eduardo Vivanco of Deloitte Mexico describe how strategising M&A tax while conducting a deal supports the value creation journey.
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Sponsored by Ritch MuellerSantiago Llano and Eduardo García of Ritch Mueller analyse the impact and relevance of the Mexico’s ‘controlling beneficiary’ rules, including several issues arising due to their poor implementation.
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Latin American and Caribbean Jurisdictions