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 MachadoCarolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss the ancillary tax obligations issued by the Brazilian government to standardise the calculation and payment of the municipal service tax (ISS) on some services. -
Sponsored by SkattRodrigo Covarrubias of Skatt compares Mexico’s management of the tax impact of the coronavirus to international responses.
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Sponsored by PwC ChileRoberto Carlos Rivas and Carolina Céspedes Lacombe of PwC take a look at the practical implications of the latest transfer pricing affidavits in Chile.
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Latin American and Caribbean Jurisdictions