Latin America and Caribbean

As a rule, remuneration for services – digital or otherwise – rendered by a non-resident non-domiciled in Chile to Chilean taxpayers are subject to a withholding tax, with rates of up to 35% over the full paid amount depending on the type of service.

During 2017 and 2018, Mexico’s President Enrique Peña Nieto issued diverse decrees designating the following Mexican regions (shown in the map below) as special economic zones (SEZs).

Machado Associados's Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho look at Brazil's Route 2030 Programme and how it may affect the country’s automotive sector.