Latin America and Caribbean
Canadian and Indian dual VAT models have been a source of inspiration for the Brazilian model, but the latter has unique and innovative features, the OECD paper claimed
The streaming company’s operating income was $400m below expectations following the dispute; in other news, the OECD has released updates for 25 TP country profiles
The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
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Sponsored by EY ColombiaLuis Orlando Sánchez and Andrés Millan of EY Colombia discuss the general deductibility requirements and whether deduction of interest is always necessary. -
Sponsored by MachadoMauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the decision of the Brazilian Federal Supreme Court, which deemed the withholding of the municipal service tax unconstitutional in certain cases.
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Sponsored by Finocchio & UstraLeandro Lucon, Juliana Camargo Amaro Fávaro and Rodrigo da Cunha Ferreira of Finocchio & Ustra discuss a landmark decision by the Brazilian Supreme Court where ICMS is excluded from PIS/COFINS.
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Latin American and Caribbean Jurisdictions