Latin America (14th Edition) (September 2017)

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Editorial

The challenges of tax compliance in Brazil

Central America post-BEPS: Potentially worrisome changes in the making

US repatriation of profits and its impact on Chile

New challenges for Brazilian exporters

Transfer pricing as a supplement to corporate governance

Latin American transfer pricing post-BEPS

Increasingly complex transfer pricing requirements in Mexico

Colombian tax reform in sight

Mexican energy reform four years on

Features Articles

Editorial

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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
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