Latin America and Caribbean

Cristiane I Matsumoto and Mariana Monte Alegre de Paiva of Pinheiro Neto Advogados discuss the shortcomings of Brazil’s payroll taxation regime.

Ignacio Rodríguez and Juan Manuel Magadan examine the two double tax treaties Argentina has signed with Luxembourg and Japan, both relating to income tax.

Sandra Benedetto and Fernando Binder analyse several amendments made by the Chilean government to the Tax Bill submitted to Congress in August last year, one of which seeks to tax digital services with value added tax (VAT).