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 MachadoGabriel Caldiron Rezende and Juliana Mari Tanaka of Machado Associados discuss the new controversies over the ICMS on interstate transactions. -
Sponsored by HLB MAAT AsesoresDan Paul Hernández de Aguirre and Oscar Antonio Salinas López of HLB MAAT Asesores explain how data obtained using artificial intelligence can provide more robust information for TP advisors.
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Sponsored by Finocchio & UstraLeandro Lucon, Rodrigo da Cunha Ferreira and Julia Ferreira Cossi Barbosa of Finocchio & Ustra discuss a Supreme Court ruling on the refund of unduly paid taxes.
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Latin American and Caribbean Jurisdictions