Latin America and Caribbean

Gabriel Caldiron Rezende and Rogério Gaspari Coelho of Machado Associados discuss how the new Rio de Janeiro state law has changed the taxation of digital goods.

Matej Cresnik, Oliver Busch and Jeremy Brown explain how captive insurance companies of non-insurance groups have come under increased scrutiny from the judiciary and tax authorities.

Head of the transfer pricing (TP) unit at the OECD, Stewart Brant, talks to Deloitte about how the OECD is responding to the challenges of taxing the digital economy, COVID-19 and developing dispute prevention and resolution mechanisms.