Tax Technology

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.

Ana Carolina Carpinetti and Luiz Roberto Peroba Barbosa of Pinheiro Neto evaluate the proposed reforms to tax in Brazil and evaluate concerns raised by digital economy companies.

The tax ruling issued by the Brazilian Federal Revenue Service on whether 3D printing should be classified as a manufacturing process for a business could mean retailers are liable for excise taxes.