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 Ritch MuellerOscar López Velarde and Diego Guerrero Segura of Ritch Mueller describe the key tax measures announced in Mexico’s 2022 Tax Reform Bill on September 8 2021. -
Sponsored by HLB MAAT AsesoresCarlos Pérez Gómez and Karem Martínez Coeto of HLB MAAT Asesores explain why multinational enterprises would benefit from DEMPE analysis to reach a broad arm’s-length evaluation.
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Sponsored by EY ColombiaAna María Barbosa of EY Colombia provides detail on the taxpayers’ obligations to Colombia’s normalisation tax, which will apply from January 1 2022.
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Latin American and Caribbean Jurisdictions