Latin America and Caribbean
Awards
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2027 World Tax rankings and the 2026 ITR Tax Awards globally
Awards
Submit your nominations to this year's WIBL EMEA Awards by 16 February 2026
Awards
Submit your nominations to this year's WIBL Americas Awards by January 23
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Americas Tax Awards
Sponsored
Sponsored
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Sponsored by Chevez Ruiz ZamarripaOscar Campero and Yoshio Uehara of Chévez Ruíz Zamarripa y Cía analyse the requirements of economic substance and arm's length. -
Sponsored by PwC BrazilOn July 1 2019, the Federal Brazilian Tax Authorities (RFB) published Solução de Consulta – Cosit 210/2019 (dated June 24 2019), providing that withholding tax should be levied at a rate of 15% on interest that is accrued but not yet due, where the outstanding debt is used to reduce accounting losses of a Brazilian company via a ‘debit to shareholders account’ transaction.
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Sponsored by EY ColombiaAleksan Oundjian of EY discusses the impact in practice of new rules on taxing the indirect transfer of goods and shares.
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Latin American and Caribbean Jurisdictions