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  • chile-new-challenges.jpg
    Sponsored by PwC Chile
    Chilean companies’ tax teams face new challenge
    Baltazar Marotte of PwC reviews the practical issues confronting tax teams in Chilean companies when devising internal policies for local transactions with related entities.
    Baltazar Marotte, September 04 2019
  • colombia.jpg
    Sponsored by EY Colombia
    Facing up to the tax challenge
    Colombia’s government will have to make some bold tax choices over the coming years to balance its books. Jaime Vargas of EY Colombia examines the likely options
    Jaime Vargas, September 04 2019
  • brazil-begging.jpg
    Sponsored by Trench Rossi e Watanabe
    Software taxes in Brazil: Begging for clarity
    Clarissa Machado Miras of Trench Rossi e Watanabe (in cooperation with Baker McKenzie) provides an overview of Brazil’s uncertain approach to taxing revenues from software. Federal rules and state and municipal authorities all have different opinions.
    Clarissa Machado Miras, September 04 2019
  • colombia-outdated.jpg
    Sponsored by Baker McKenzie Colombia
    Colombia’s outdated approach to software
    Ciro Meza of Baker McKenzie Colombia looks at the simmering controversy over the tax authority’s approach to withholding tax in relation to software licensing.
    Ciro Meza Martinez, September 04 2019
  • mexico-grapples.jpg
    Sponsored by Baker McKenzie Mexico
    Mexico grapples with tech sector taxes
    Mexico’s tough approach to ‘standardised software’, moving ahead of the OECD’s position, leaves a lot of room for uncertainty, write Luis Adrián Jimenez-Robles, Carlos Linares-Garcia and Diana Juarez-Martinez of Baker McKenzie Mexico.
    Carlos Linares-Garcia, September 04 2019
  • brazil-tp-transformation.jpg
    Sponsored by Deloitte Brazil
    Brazil in the OECD: A TP transformation ahead
    Carlos Ayub, Deloitte Brazil’s transfer pricing lead partner, examines the country’s transfer pricing rules in light of its desire to join the OECD. Brazil must not delay in reforming its system.
    Carlos Ayub, September 04 2019
  • central-americas-double-impact.jpg
    Sponsored by Deloitte Central America
    Central America: The double impact of TP and BEPS
    Tax authorities across the Central American isthmus have been moving at different speeds in their approaches to TP regulations and BEPS, write Byron Martinez, Federico Paz and Roberto Revel-Chion of Deloitte.
    Byron Martinez, September 04 2019
  • chile-focus-on-tp.jpg
    Sponsored by Deloitte Chile
    Chile’s focus on TP will only grow
    Chile is set to amend its Tax Code as it ramps up the scrutiny on domestic inter-company TP policies. Alejandro Paredes, transfer pricing lead for Deloitte Chile, looks at the developments.
    Alejandro Paredes, September 04 2019
  • mexico-clampdown.jpg
    Sponsored by Deloitte Mexico
    Mexico clamps down on TP rules
    Deloitte’s Simon Somohano and Eduardo Campos explain the Mexican tax authority’s latest non-binding transfer pricing criteria, which some have labelled heavy handed.
    Eduardo Campos, September 04 2019
  • post-beps-south-america.jpg
    Sponsored by Deloitte South America
    South America: Taking on the post-BEPS challenge
    South America is in the throes of implementing the OECD BEPS project with new regulations emerging from every corner of the region, write Deloitte’s Latin America Countries Organisation practitioners. The developments clearly signal a tougher stance by authorities on transfer pricing and indicate that advance pricing agreements may be a key tool of the future.
    Alejandra Barrancos, September 04 2019
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