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 MachadoCarolina Romanini Miguel from Machado Associados comments on the decision of the Brazilian Federal Supreme Court which recognised the constitutionality of the inclusion of excise tax in the social contributions taxable basis. -
Sponsored by EY ColombiaLuis O Sánchez and Zulay Arevalo of EY Colombia discuss the tax implications for preferential tax regimes in Colombia.
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Sponsored by HLB MAAT AsesoresCarlos Pérez Gómez of HLB MAAT Asesores (HLB Mexico) and Eugenio Tarabini of SP&P (HLB Italy) consider how the digital economy would impact multinational groups involved in distribution activities.
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Latin American and Caribbean Jurisdictions