Search results for

Carlos Ayub from Deloitte Brazil explore Brazil’s complex transfer pricing environment, which has grown even more burdensome in light of tax technology changes brought in to deal with Big Data.

Rafael Sayagues, Alexandre Barbellion and Isabel Chiri of EY explore the growing influence of global tax trends on countries in the Central American region, assessing whether harmonisation is making taxpayers’ lives easier or harder.

Deloitte’s Simón Somohano and Hernán Katz look at the latest developments stemming from the OECD-led BEPS project and analyse specifically how taxpayers in Mexico are likely to be affected.

Horacio Dinice, with the assistance of transfer pricing leaders from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries from the region except Brazil, Chile and Mexico), introduces an update on new rules in Central and South America and details the topics dominating the time of taxpayers in the region.

The past three years have seen significant changes to the Colombian tax framework, generally constituting a convergence with international tax concepts. Ximena Zuluaga and Luis Orlando Sánchez, of EY, explore the changes introduced by the 2012 tax reform and associated regulations released at the end of 2013 and assess the scope for further reform measures.

On Friday the Philippines became the 68th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, an international instrument developed jointly by the OECD and the Council of Europe to fight international tax avoidance and evasion. The Philippines has to ratify the Convention before it can come into force.

After the release of the OECD’s first set of reports and recommendations related to its base erosion and profit shifting (BEPS) project, Rajendra Nayak and Shweta Pai of EY provide an update on the implications of the reports from an Indian perspective.

Christophe Plainchamp and Thibaut Boulangé of Atoz – Taxand Luxembourg look at the incoming changes to the VAT place of supply rules in the EU.

Ramona Jurubita of KPMG analyses two recent decisions of the Court of Justice of the European Union (ECJ) which impact taxpayers performing financial leasing activities.

With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America.