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
Sponsored
Sponsored
-
Sponsored by SkattViviana Belaunzarán and Rodrigo Covarrubias of Skatt take a closer look at the upcoming proposed reforms of labour provisions and highlight why this could concern businesses in Mexico.
-
Sponsored by PwC ChileSandra Benedetto and Alejandra Salinas of PwC Chile consider how national lockdowns have created innovative tax challenges for cross-border workers.
-
Sponsored by PwC BrazilAlvaro Pereira and Mark Conomy of PwC Brazil explain why the RFB’s publication of SC 2006/2020 has confirmed favourable outcomes for certain transactions although the consequences concerning the broader treatment of foreign reimbursements remains controversial.
Article list (load more 4 col) current tags
Latin American and Caribbean Jurisdictions