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 PwC ChileSandra Benedetto and Jonatan Israel of PwC Chile explain why there is little surprise that crypto-exchanges have not been registered in the simplified mechanism for Chilean ISD. -
Sponsored by QCG Transfer Pricing PracticeJesús Aldrin Rojas and José Augusto Chamorro of QCG Transfer Pricing Practice explain why the introduction of the OECD’s pillar one and pillar two will be a positive step for Mexico.
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Sponsored by EY MexicoRicardo Barbieri and Juan Carlos Ochoa of EY Mexico consider the comparable uncontrolled method on commodity transactions, and the role technology has to play.
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Latin American and Caribbean Jurisdictions