South America: Tax

Este artigo detalha as obrigações fiscais de preços de transferência no Chile, explicando os critérios de enquadramento dos contribuintes e os requisitos documentais estabelecidos pelo Serviço de Impostos Internos (SII). Conheça as especificidades do Arquivo Mestre, Arquivo Local e os prazos para apresentação das declarações juramentadas anuais.

O KLA promoveu encontro sobre Preços de Transferência focado em commodities e no novo Manual da ONU sobre Produtos Agrícolas, reunindo especialistas para debater os impactos das novas regras brasileiras de transfer pricing aplicáveis à precificação de operações envolvendo produtos negociados em mercados globais. O evento abordou critérios de comparabilidade, aplicação do método PIC e análise de jurisprudência internacional relevante.

In cross-border structures, contracts are often seen as the ultimate safety net. If the agreement is well drafted, properly signed, and aligned with internal policies...

The Dominican Republic has emerged as a prime destination for international real estate investment, supported by comprehensive legal protections, fiscal incentives including 15-year property tax exemptions, and modernized digital infrastructure. Legal experts highlight how the combination of macroeconomic stability, transparent regulatory frameworks, and unrestricted capital repatriation has positioned the country as one of the Caribbean's most competitive and reliable real estate markets.

El 19 de febrero de 2026, la titular de la Secretaría de Desarrollo Agrario, Territorial y Urbano ("SEDATU"), Edna Elena Vega Rangel, publicó en el Diario Oficial de la Federación ("DOF") el Acuerdo por el que se establecen acciones de simplificación para trámites y servicios que se realizan ante el Registro Agrario Nacional.

Tax Newsletter: remuneration of federal judicial deposits, ruling on tax debts for assets acquired outside auction, and STF analysis of general repercussion on new issues...

Mexico's Ministry of Finance has published new guidelines establishing criteria for tax audits and refunds that aim to create a more predictable fiscal environment for businesses operating in the country.

This weekly bulletin from Tauil & Chequer's Brasília litigation team highlights critical cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, alongside key legislative matters in the Chamber of Deputies and Federal Senate. The bulletin covers administrative law, consumer protection, energy infrastructure, insurance, and tax matters set for deliberation during the week of May 4-8, 2026.

Brazil's Complementary Law No. 224/2025 introduces a sweeping linear reduction of federal tax incentives across multiple tax regimes, fundamentally reshaping the country's approach to tax expenditures.

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

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

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.