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 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. -
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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Sponsored by Finocchio & UstraFernanda Sampaio, Bruno Santo and Camila Somadossi of Finocchio & Ustra discuss changes to the Judicial Reorganisation Law from a tax perspective.
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Latin American and Caribbean Jurisdictions