South America: Tax

Subscribe

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.

Superior Court Of Justice Changes Understanding On Statute Of Limitations For Offsetting Tax Credits Arising From Judicial Decisions

The Second Panel of the Brazilian Superior Court of Justice (STJ) recently issued a significant decision regarding the time limit for the offset of tax credits recognized in final and unappealable judicial decisions.

MB

Mayer Brown

PGFN abre prazo para 4 novas transações tributárias por adesão

A Procuradoria-Geral da Fazenda Nacional (PGFN) publicou o Edital PGDAU nº 11/2025, que possibilita a regularização de débitos inscritos em dívida ativa...

KL

Koury Lopes Advogados

Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

Law 15,042/24 (the "Consumption Tax Reform") was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE)...

MB

Mayer Brown

Créditos de ICMS na Reforma Tributária: o que fazer no período de transição?

Como mencionado no último post deste blog, a Reforma Tributária está trazendo uma série de dúvidas e outra série de possibilidades de discussão, seja em novas oportunidades...

KL

Koury Lopes Advogados

Novos decretos presidenciais alteram alíquotas do IOF

KL

Koury Lopes Advogados

STF Julgará Tributação De Controladas E Coligadas No Exterior

KL

Koury Lopes Advogados

Amendment Of The Brazilian Black And Gray Lists: Normative Instruction Irs Nº 2265/2025

MB

Mayer Brown

Plan Mexico In The Third Resolution Amending The Miscellaneous Tax Resolution For 2025

VT

Vazquez Tercero & Zepeda

Tercera Resolución de Modificaciones a la Miscelánea Fiscal para 2025

VT

Vazquez Tercero & Zepeda

Tributaristas analisam aplicação do Pilar 2 em artigo para a Folha

KL

Koury Lopes Advogados

Sócio Palestra Em Simpósio De Preços De Transferência Do IBDT

KL

Koury Lopes Advogados

STF julgará tema sobre créditos de ICMS na base de cálculo de PIS/Cofins

KL

Koury Lopes Advogados

New Public Notices Increase The Amount Of Tax Loss That Can Be Used In Tax Settlements

KL

Koury Lopes Advogados

Novos Editais Ampliam O Volume De Prejuízo Fiscal Que Pode Ser Utilizado Em Transações Tributárias

KL

Koury Lopes Advogados

How The US Rollback On D&I Filters Out Beyond Its Shores (Video)

Brazil Commercial

IL

Ius Laboris

Cancellation Of Steel Mills Registrations In Mexico

Mexico International

VT

Vazquez Tercero & Zepeda

Humanitarian Visas For Afghan And Haitian Nationals Introduced

Brazil Immigration

F

Fragomen

在哥伦比亚营商

Colombia Commercial

TG

TMF Group BV

Mining Comparative Guide

Martins, Abreu Sodré, Basile e Menezes - MSBM

Related Country Guides

Withholding Tax

Tributação de dividendos: entenda os impactos do Projeto de Lei 1087/2025

Nova proposta prevê isenções condicionais e impõe Imposto de Renda Mínimo para altas rendas, mas levanta dúvidas sobre sua complexidade e efetividade...

KL

Koury Lopes Advogados

阿根廷正在不断加强与中国和欧盟的贸易合作

身处于全球经济一体化的关键阶段...

Argentina International

DM

Duane Morris LLP

Executive Branch Publishes MLI Decree

The instrument was deposited by the Mexican Government before the Secretary-General of the Organization for Economic Co-operation and Development ("OECD") on March 15, 2023.

CR

Chevez Ruiz Zamarripa

Protocol Amending The Agreement Between Mexico And Germany To Avoid Double Taxation And Prevent Tax Evasion Related To Income Tax

CR

Chevez Ruiz Zamarripa

Sócios de Tributário participam de livro sobre sistemas tributários brasileiro e alemão

KL

Koury Lopes Advogados

CONVINUS Global Mobility Alert - Week 12.2024

C

CONVINUS

Tributação Da Folha De Salários É Campo Rico Para Discussões Judiciais; Saiba Como Funciona

KL

Koury Lopes Advogados

Ministério da Saúde passa a cobrar IRRF sobre pagamentos feitos ao exterior

KL

Koury Lopes Advogados

Foreign Investor Manages To Exempt Income Tax In TRF-3; Read The Newsletter

KL

Koury Lopes Advogados

See more

Sales Taxes: VAT, GST

Tax Law Highlights | Taxation Of Carbon Credits After The Consumption Tax Reform (Video)

Law 15,042/24 (the "Consumption Tax Reform") was a milestone for the regulation of Brazil's carbon market. It established the regulated market called the Brazilian Emissions Trading System (SBCE)...

MB

Mayer Brown

Thoughts On The Criterion Of The Mexican Supreme Court Of Justice Which Will Complicate Commercial Transactions By Hindering The Offsetting Of Amounts For Purposes Of The Value Added Tax (VAT).

The fact that parties participating in commercial transactions offset amounts payable between them constitutes a common practice today.

CR

Chevez Ruiz Zamarripa

Mexico 2025: Foreign Trade Outlook | What To Expect In Terms Of Foreign Trade?

In view of the "success" in terms of foreign trade taxes collection during 2024, the Federal Government approved for the 2025 fiscal package an increase in absolute terms of more than 40%...

Mexico International

FL

Foley & Lardner

Reforma Tributária: O Que Muda No Contencioso Tributário?

KL

Koury Lopes Advogados

Superior Court Of Justice Defines That Contributions To PIS/Cofins Must Be Included In The State Vat Calculation Base

KL

Koury Lopes Advogados

SAT Endurece Requisitos Para Empresas Con Certificación IVA E IEPS

VT

Vazquez Tercero & Zepeda

Recent Modifications To Foreign Trade Rules To Impact IMMEX Companies In Mexico

Mexico International

FL

Foley & Lardner

STJ Decides On ICMS, ISS, And Perse; STF Discusses Tax Penalty

KL

Koury Lopes Advogados

Decree Promoting Investment By Taxpayers Engaging In Productive Economic Activities Within The Development Poles For The Welfare Of The Isthmus Of Tehuantepec

CR

Chevez Ruiz Zamarripa

See more

National Insurance

Se Crea El Registro Nacional De Contratos De Seguros De Personas Humanas Y Se Establecen Códigos Únicos Para Identificar Pólizas Y Siniestros

Las medidas buscan facilitar la consulta sobre seguros vigentes, y unificar modalidades y requisitos mínimos para identificar pólizas y siniestros.

Argentina Insurance

MO

Marval O'Farrell & Mairal

Lei Complementar nº 160/2017: impactos tributários dos benefícios fiscais na apuração do IRPJ e da CSLL

A dúvida reside, principalmente, no reconhecimento retroativo dos benefícios fiscais, como subvenção para investimento.

TA

TozziniFreire Advogados

Mexico's Tax Environment: A Brief Overview

Latin America has a reputation as being a complex place to do business, and operating in Mexico does little to dispel that image - the country reached the global top 10 in TMF Group's 2018 Financial Complexity Index.

TG

TMF Group BV

Argentina Introduces A Large Tax Reform

CA

Canosa Abogados

Guatemalan Institute For Social Security Exoneration In Guatemala

A

Arias Law

Proyecto de reforma integral del sistema tributario argentino

MM

M & M Bomchil

Unique Identification Document For The IGSS In Guatemala

Guatemala Employment

A

Arias Law

Increase To The Employer's Contribution Came Into Effect In Nicaragua

Nicaragua Employment

A

Arias Law

Política de mejoramiento continúo en el proceso de determinación, liquidación y pago de los aportes del Sistema de la Protección Social

Colombia Employment

Ly

Lopez y Asociados

See more

Tax Treaties

STF Julgará Tributação De Controladas E Coligadas No Exterior

Supremo julgará, de 6 a 13 de junho, se os lucros de controladas e coligadas localizadas em países com tratado para evitar a bitributação podem ser tributados pelo IRPJ e pela CSLL no Brasil...

KL

Koury Lopes Advogados

STF julgará tributação de empresa controlada no exterior

Supremo irá decidir em fevereiro se os lucros de controladas e coligadas localizadas em países com tratado para evitar a bitributação podem ser tributados pelo IRPJ e pela CSLL no Brasil...

KL

Koury Lopes Advogados

Tax Law Newsletter Presents Recent Rulings From The STF And STJ

Among the latest news from the courts on tax matters is the STF's decision to begin analyzing the general repercussion of ICMS in transfers.

KL

Koury Lopes Advogados

Executive Branch Publishes MLI Decree

CR

Chevez Ruiz Zamarripa

Sócios de Tributário participam de livro sobre sistemas tributários brasileiro e alemão

KL

Koury Lopes Advogados

Excepciones al estatus de establecimiento permanente a la luz del MLI: ¿Qué se entiende por actividades preparatorias o auxiliares?

Sy

Santamarina y Steta S.C.

Update On Developments Dutch Qualification Brazilian 'Interest On Net Equity'

LL

Loyens & Loeff

International Taxes In Mexico: What You Need To Know

BL

Biz Latin Hub Group

El Pleno Del Senado Aprueba MLI "Instrumento Multilateral"

CR

Chevez Ruiz Zamarripa

See more

Latest Videos

See more

Tax Law Highlights ICMS Agreement 109/2024: New Credit Transfer Rules And Their Tax Implications (Video)

MB

Mayer Brown

Tax Law Highlights | Effects Of The Res Judicata In Tax Matters (Video)

MB

Mayer Brown

Tax Law Highlights | Regulation Of The Brazilian Tax Reform: General Law On IBS, CBS And Excise Tax (Video)

MB

Mayer Brown

RERCT Brazil 2016: Interview With International Tax Lawyer Specialist - Prof. Dr. Bata Simoes (Video Content)

CP

Caputo & Partners

Receita Federal Brasil – Os Riscos Em Aderir Ao RERCT (Video Content)

CP

Caputo & Partners

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More