South America: Tax

Brazil has introduced a new special tax regime for datacenter services through Law No. 15,504/2026, offering significant fiscal incentives to companies investing in digital infrastructure. The program provides tax suspensions and zero-rate conversions on imported technology components, but requires strict compliance with sustainability commitments, renewable energy usage, and R&D investments.

This weekly bulletin from Mayer Brown's Brasília litigation team highlights upcoming cases to be judged by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, along with key legislative matters before the Chamber of Deputies and Federal Senate. The October 5-9, 2026 agenda covers critical issues spanning administrative law, banking, energy infrastructure, intellectual property, insurance, labor law, and tax matters that could significantly impact various sectors.

A advogada Isadora Becker do KLA assina capítulo em livro da ABDF sobre preços de transferência, abordando a aplicação do método PIC em operações com ativos intangíveis como royalties. O texto apresenta critérios de comparabilidade baseados nas diretrizes da OCDE para sustentar a aplicação do método perante autoridades fiscais brasileiras.

For internationally mobile families, succession planning is rarely about selecting a single legal structure. The challenge is to balance ownership, control, income, governance and succession across generations, often while assets and family members are spread across several jurisdictions.

Located in Central America, the Republic of Panama is a politically stable nation characterised by its diverse population.

A RFB passou a exigir IRRF na doação e sucessão de cotas de fundos, afastando a opção legal pelo custo histórico. Entenda os impactos, precedentes favoráveis e quando é possível questionar a cobrança

For decades Panama has served as a financial hub for Latin America. Flexible corporate vehicles, qualified fiduciary experience, a developed banking center and a stable, dollarized economy, coupled with a territorial taxation system, have attracted High-Net-Worth Individuals and families from throughout the region.

En apariencia, todo sale bien. El cliente obtiene su residencia, recibe su carné migratorio, abre una cuenta bancaria, incluso inicia operaciones o se instala con su familia. Sin embargo, meses después aparecen las verdaderas contingencias: obligaciones fiscales no previstas, doble residencia fiscal, observaciones por origen de fondos, problemas bancarios, dificultades para justificar ingresos o incluso bloqueos operativos que nunca fueron advertidos durante el proceso migratorio.

El Ejecutivo Federal presentó el Paquete Económico 2027 ante el Congreso de la Unión, combinando expectativas moderadas de crecimiento con un objetivo de mayor recaudación tributaria.

Chile's Congress has approved a comprehensive Tax Reform Bill featuring a gradual reduction of the Corporate Income Tax rate to 23%, full tax system integration, and new tax invariability regimes for investors. The reform introduces significant changes including preferential rates for foreign capital disclosure, elimination of capital gains tax on publicly traded shares, and temporary reductions in gift taxes for family transfers.

El Congreso chileno aprobó el Proyecto de Reforma Tributaria el 4 de agosto de 2026, introduciendo cambios significativos al sistema impositivo nacional. Entre las medidas destacadas se encuentran la reducción...

Located in Central America, the Republic of Panama is a politically stable nation characterised by its diverse population.