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  • rivas.jpg
    US repatriation of profits and its impact on Chile
    American multinationals are significant investors in the Chilean market. Roberto Carlos Rivas and Gregorio Martínez of PwC look at how prepared Chile and its tax laws are for a return of corporate profits to the US under President Trump’s tax reform.
    September 25 2017
  • lazarov.jpg
    Mexican energy reform four years on
    Four years down the road from the oil and gas energy reform, Samy Lazarov and Bernado Iberri of Chevez Ruiz Zamarripa take a look at how things are progressing from a tax perspective.
    September 25 2017
  • paredes.jpg
    Transfer pricing as a supplement to corporate governance
    Alejandro Paredes and Rocio Crespillo of Deloitte take a look at the relation between transfer pricing and corporate governance.
    September 25 2017
  • machado.jpg
    The challenges of tax compliance in Brazil
    Clarissa Machado and Ana Carolina Utimati of Trench Rossi e Watanabe, in cooperation with Baker McKenzie, analyse Brazil’s fiendishly complex tax system and how the government is looking to simplify it.
    September 25 2017
  • ayub.jpg
    New challenges for Brazilian exporters
    How can businesses optimise the use of the reintegra tax benefit in a transfer pricing context? Carlos Ayub of Deloitte Brazil takes a closer look.
    September 25 2017
  • Editorial
    With the BEPS rollout continuing apace, transparency continues to be the order of the day across the world, and Latin America is no different.
    September 25 2017
  • blanco.jpg
    Latin American transfer pricing post-BEPS
    The OECD’s BEPS project, coupled with other international transfer pricing developments, has meant sweeping changes for the region. Silvana Blanco, Bruno Urrieta Farías, Federico Paz, Horacio Dinice, Byron Martinez, Rosemari Cordero, Gloria Guevara, Alejandra Barrancos, Joseph Soto and Iliana Salcedo of Deloitte discuss what this means for Latin America.
    September 25 2017
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    Increasingly complex transfer pricing requirements in Mexico
    Under the new global tax environment, taxpayers in Mexico face several tax compliance challenges, particularly those related to transfer pricing documentation required by Mexico’s tax authorities. Simón Somohano and Luis Fernández of Deloitte explain exactly what multinationals should do to remain compliant.
    September 25 2017
  • Tax administration reform is high on the agenda
    Sponsored by EY Central America
    Central America post-BEPS: Potentially worrisome changes in the making
    Panama, Costa Rica, Nicaragua, El Salvador, Honduras, Guatemala and the Dominican Republic have had uneven responses to the BEPS project. Isabel Chiri, Rafael Sayagues and Alexandre Barbellion of EY explain the current situation and why the BEPS project could lead to undesirable outcomes for the region.
    Alexandre Barbellion, September 25 2017
  • Circular 20/744 means that every asset manager should consider their TP policy
    Sponsored by EY Colombia
    Colombian tax reform in sight
    On December 29 2016, the Colombian Congress enacted a new tax reform through Law 1819. This reform substantially modifies many aspects of the Colombian tax system. Jaime Vargas of EY summarises and comments on some of the most relevant changes introduced by the reform.
    Jaime Vargas, September 25 2017
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