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 BrazilBruno Porto and Mark Conomy of PwC Brazil discuss the Brazilian Supreme Federal Tribunal’s decision confirming that municipal service tax (ISS) can apply over ‘complex contracts’. -
Sponsored by PwC ChileGregorio Martínez and Nicolas Foppiano of PwC Chile discuss the changes to the reporting rules in relation to the indirect sale of foreign entities that indirectly own Chilean underlying assets.
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Sponsored by EY ColombiaAndrés Parra and María Alejandra Cuervo of EY Colombia explore how the international transfer pricing guidelines have influenced regulations in the country.
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Latin American and Caribbean Jurisdictions