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 MachadoRicardo Marletti Debatin da Silveira and Rogério Gaspari Coelho of Machado Associados discuss recent case law issued by the Brazilian Federal Supreme Court. -
Sponsored by PwC BrazilBruno Porto and Mark Conomy of PwC Brazil discuss the Brazilian Superior Tribunal of Justice's decision confirming the triggering event for income withholding tax over foreign debts.
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Sponsored by PwC ChileSandra Benedetto and Jonatan Israel of PwC Chile explore how coronavirus-related economic policies and recent administrative jurisprudence have helped revitalise the Chilean laws on amortisation.
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Latin American and Caribbean Jurisdictions