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 Deloitte Andean StatesColombia, Peru and Venezuela have all taken steps to advance their transfer pricing models, explain Deloitte’s practitioners. The developments suggest that tax authorities in the Andean states are pressing for better fulfilment of formal TP obligations. -
Sponsored by Deloitte BrazilCarlos Ayub and Daniel Macedo of Deloitte Brazil take a closer look at the alternative options that companies in Brazil can apply to reduce tax effects, which are not always outlined in the TP legislation.
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Sponsored by EGB AbogadosJorge Espinosa of EGB Abogados describes how tax reforms are shaping the Chilean tax landscape.
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Latin American and Caribbean Jurisdictions