2025 World Tax Guide | Regional profile (Indirect Tax)

Deloitte indirect tax and global trade advisory practitioners provide compliance, and technology enablement services to many Fortune Global 500® companies seeking to manage and enhance their global indirect tax and global trade positions. Their ability to work with the organization’s consulting, financial advisory, and risk advisory professionals within the Americas region helps clients navigate the tax implications of their broad business challenges with confidence.

Deloitte’s S-LATAM region practitioners help clients meet indirect tax obligations relating to complex business transformation models, audits and controversy, or process and technology needs. Among Deloitte’s main services are compliance, advisory and consulting, and foreign trade governmental procedures.

Deloitte has approximately 90 specialized practitioners in indirect taxes, providing significant skills and quality standards to clients in the region. Collaborating across the region provides our clients with confidence that they can expect the same level of service regardless of jurisdiction. Our cross-border connections provide clients with organized and coordinated solutions for multi-country projects within the S-LATAM region.

Deloitte’s regional network is part of a global multidisciplinary network.

Deloitte Touche Tohmatsu Limited’s (“DTTL”) network of firms in the Americas region has approximately 650 global trade and indirect tax professionals, located in approximately 240 offices in all major markets of the region.

In the last five years, Deloitte’s indirect tax practice has experienced a significant growth of almost 400% and consolidated 11 partners in the S-LATAM region.

Deloitte is committed to technological evolution in our business. We are currently investing significantly in generating the necessary tools to strengthen internal capabilities and develop technology solutions for our clients. Our main technological projects are related to analytics, compliance automation, and solutions for trade operations.

Deloitte assists with foreign trade department transformations, provides strategic advice during business transformation or re-localization, and advises on free trade agreements qualification and controversy procedures, performs foreign trade process and procedures gap analyses, and supports clients through governmental auditing procedures.

Deloitte’s indirect tax practice in the region supports clients in navigating a challenging and highly regulated environment, and in managing potential risks.

Our main technological projects are related to analytics, compliance automation, and solutions for trade operations.

Key service offerings

• Support during customs audit procedures.
• Analysis and management of operating models.
• Process review, documentation, and foreign trade manual creation.
• Origin qualification analyses (imports and exports).
• Customs value evaluations and questioning through “reason to doubt” by customs authorities.
• Application of import tax exemptions and special zone treatment.
• Technical customs advice on controversy procedures.
• Evaluation of security processes and obligations for Authorized Economic Operator status.
• Compliance monitoring services;
• Business process reallocation for manufacturing and supply chain management (SCM) due to the nearshoring phenomenon;
• Design and implementation of duty and VAT management strategies; and
  Development and implementation of mitigation and contingency
• plans.

Wins

• Deloitte assisted several US manufacturers in different industries during origin verification procedures from importing countries to mitigate potential exposures related to the application of free trade agreements.
• Deloitte provided advisory services to a train car manufacturer to reduce a determined fiscal credit of US$18.8 million to settle a payment of less than US$40 thousand.

Awards

In 2023:

• Deloitte in the Americas region won ITR’s Tax Compliance and Reporting Firm of the Year, Tax Firm of the Year, Tax Innovator of the Year, Tax Policy Firm of the Year, Tax Technology Firm of the Year, and Transfer Pricing Firm of the Year awards.
• Deloitte S-LATAM won ITR’s Indirect Tax Firm of the Year awards for Argentina, Chile, and Uruguay, and Transfer Pricing Firm of the Year awards for the Caribbean, Chile, Mexico, Peru, and Venezuela.
• It also had six Indirect Tax leaders listed in ITR’s 2024 World Tax guide from Brazil, Colombia, and Mexico.

Eminent leaders

• Cecilia Montaño, Indirect Tax Leader, Deloitte S-LATAM
• Fabio Salas, Indirect Tax Leader, Deloitte Tax & Legal, S.A.
• Claudia Garzon, Indirect Tax Leader, Deloitte S-LATAM
• Christian Fucinos, Indirect Tax Leader, Deloitte S-LATAM

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