Latin America (16th edition) (September 2019)
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Features Articles
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Sponsored by Deloitte BrazilCarlos 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.
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Sponsored by Trench Rossi e WatanabeClarissa 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.
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Sponsored by PwC ChileBaltazar Marotte of PwC reviews the practical issues confronting tax teams in Chilean companies when devising internal policies for local transactions with related entities.