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Baltazar Marotte of PwC reviews the practical issues confronting tax teams in Chilean companies when devising internal policies for local transactions with related entities.

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

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.

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.

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 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.

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.

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.

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.