Tax Technology

Cristiane I Matsumoto and Mariana Monte Alegre de Paiva of Pinheiro Neto Advogados discuss the shortcomings of Brazil’s payroll taxation regime.

The technology, media and telecommunications (TMT) sector may be directly affected by the G20/OECD digital economy tax proposals. Sajeev Sidher and Kaidi Liu of Deloitte Tax LLP look at the uncertainties ahead.

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.