Latin America and Caribbean
The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'
Awards
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2027 World Tax rankings and the 2026 ITR Tax Awards globally
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR
Von Wobeser y Sierra’s head of tax shares best practices for resolving tax controversy and touts his firm’s founding partner as an exemplar of legal practice
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Sponsored by KPMG ColombiaCamilo Rodríguez, Ricardo Ruiz, and Pedro Madera of KPMG Colombia analyse how the country addresses tax abuse, recent court guidance on the general anti-avoidance rule, and the practical challenges faced by taxpayers and authorities -
Sponsored by MachadoRenata Colafêmina and Rafaela Calçada Cruz of Machado Associados examine full non-cumulative taxation under Brazil’s new IBS/CBS regime, the current consumption system’s credits restrictions, and the challenges of the new tax model
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Sponsored by VRMA AdvogadosThe protocol amending the Brazil–China double tax treaty is aimed at improving legal certainty, reducing withholding taxes, and preventing treaty abuse, say Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados
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Latin American and Caribbean Jurisdictions