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 SkattRodrigo Covarrubias of Skatt outlines the key elements of the latest bill presented to Congress on reforming the digital economy, and considers the effectiveness of the provisions. -
Sponsored by SkattRodrigo Covarrubias of Skatt outlines the key elements of the latest bill presented to Congress on reforming the digital economy, and considers the effectiveness of the provisions (in Spanish).
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Sponsored by Deloitte Transfer Pricing GlobalKerwin Chung and Iva Georgijew assess the impact of the coronavirus pandemic on global transfer pricing and consider how the concept of the arm’s-length principle will subsequently evolve.
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Latin American and Caribbean Jurisdictions