South America: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Video
The Impact Of Tax Reform On The Manaus Free Trade Zone: Constitutional Amendment No. 132/2023 And Supplementary Law No. 214/2025 (Video)
Brazil's Tax Reform introduces a complex framework of IBS and CBS regulations specifically designed to preserve the Manaus Free Trade Zone's competitive advantage through strategic IPI maintenance, zero-rating mechanisms, and deemed tax credit systems. Companies operating in the Manaus Industrial Pole must navigate new rules governing product classifications, import suspensions converted to exemptions, and intricate credit appropriation requirements that fundamentally reshape regional tax incentives.
Brazil Tax
MB
Mayer Brown
Article
GECEX Resolution No. 957/2026: Extension Of The 12% Export Tax Rate On Crude Petroleum Oils And Bituminous Minerals
Brazil's Executive Management Committee of the Foreign Trade Chamber has extended the 12% export tax rate on crude petroleum oils and bituminous mineral oils for an additional 60 days. The extension, formalized through GECEX Resolution No. 957/2026, maintains the tax structure previously established under Resolution No. 938/2026 and takes effect on September 8, 2026.
Brazil Tax
MB
Mayer Brown
Article
Chile’s New Tax Stability Regime And Arbitration For Foreign Investment
Chile's Congress has approved a groundbreaking tax stability regime that allows foreign investors to lock in their tax burden for up to 20 years on qualifying investments of USD 50 million or more. The new law introduces investment contracts with the Chilean State, mandatory mediation procedures, and arbitration mechanisms for dispute resolution, though several critical aspects await regulatory clarification. How will these provisions interact with existing investment treaties, and what strategies should in
Chile Tax
BB
Baker Botts LLP
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TD
Tax Disputes
CT
Corporate Tax

Income Tax

Article
STJ, STF e TRFs julgam dividendos, PERSE, IPVA e PIS/Cofins
This Brazilian tax law newsletter examines eight significant judicial decisions affecting corporate taxation, including landmark rulings on income tax withholding for high-income earners, PIS/COFINS credits for agribusiness, and IPVA liability for vehicle rental companies. The analysis covers recent developments from federal courts that impact tax planning strategies and compliance obligations for businesses operating in Brazil.
Brazil Tax
KL
KLA Advogados
Article
IRRF sobre lucros e dividendos tem novas regras de recolhimento
A Receita Federal estabeleceu procedimentos distintos para retenção e recolhimento de 10% de IRRF sobre lucros e dividendos distribuídos por pessoas jurídicas brasileiras, diferenciando tratamento entre não residentes e pessoas físicas residentes com pagamentos superiores a R$50 mil mensais. A orientação detalha códigos de receita, prazos de vencimento e procedimentos específicos para cada categoria de beneficiário.
Brazil Tax
KL
KLA Advogados
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Tax Authorities

Video
The Impact Of Tax Reform On The Manaus Free Trade Zone: Constitutional Amendment No. 132/2023 And Supplementary Law No. 214/2025 (Video)
Brazil's Tax Reform introduces a complex framework of IBS and CBS regulations specifically designed to preserve the Manaus Free Trade Zone's competitive advantage through strategic IPI maintenance, zero-rating mechanisms, and deemed tax credit systems. Companies operating in the Manaus Industrial Pole must navigate new rules governing product classifications, import suspensions converted to exemptions, and intricate credit appropriation requirements that fundamentally reshape regional tax incentives.
Brazil Tax
MB
Mayer Brown
Article
Alerta de Julgamento: STF julgará a tributação, pelo PIS/COFINS, dos créditos presumidos de ICMS
O Supremo Tribunal Federal julgará em setembro de 2026 se empresas podem excluir créditos presumidos de ICMS da base de cálculo do PIS/COFINS. A decisão terá efeitos vinculantes para todos os casos sobre o tema e pode impactar significativamente empresas que aproveitam esse benefício fiscal. Contribuintes argumentam que tais créditos constituem patrimônio dos Estados para fomento empresarial e não devem ser tributados como receita.
Brazil Tax
KL
KLA Advogados
See more

Corporate Tax

Video
The Impact Of Tax Reform On The Manaus Free Trade Zone: Constitutional Amendment No. 132/2023 And Supplementary Law No. 214/2025 (Video)
Brazil's Tax Reform introduces a complex framework of IBS and CBS regulations specifically designed to preserve the Manaus Free Trade Zone's competitive advantage through strategic IPI maintenance, zero-rating mechanisms, and deemed tax credit systems. Companies operating in the Manaus Industrial Pole must navigate new rules governing product classifications, import suspensions converted to exemptions, and intricate credit appropriation requirements that fundamentally reshape regional tax incentives.
Brazil Tax
MB
Mayer Brown
Article
GECEX Resolution No. 957/2026: Extension Of The 12% Export Tax Rate On Crude Petroleum Oils And Bituminous Minerals
Brazil's Executive Management Committee of the Foreign Trade Chamber has extended the 12% export tax rate on crude petroleum oils and bituminous mineral oils for an additional 60 days. The extension, formalized through GECEX Resolution No. 957/2026, maintains the tax structure previously established under Resolution No. 938/2026 and takes effect on September 8, 2026.
Brazil Tax
MB
Mayer Brown
Article
Chile’s New Tax Stability Regime And Arbitration For Foreign Investment
Chile's Congress has approved a groundbreaking tax stability regime that allows foreign investors to lock in their tax burden for up to 20 years on qualifying investments of USD 50 million or more. The new law introduces investment contracts with the Chilean State, mandatory mediation procedures, and arbitration mechanisms for dispute resolution, though several critical aspects await regulatory clarification. How will these provisions interact with existing investment treaties, and what strategies should in
Chile Tax
BB
Baker Botts LLP
See more

Tax Treaties

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Latest Videos

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