Latin America in Focus
Staying ahead of cross-border operations
Latin America's emergence as a world market has been, and continues to be, accompanied by an upsurge in the complexity of laws, regulations, and practices impacting cross-border operations throughout the region.
Latin America in Focus shares the latest developments with consequences for the region's tax, legal, and overall business environment—developments that businesses and individuals with investments in Latin America cannot afford to ignore.
Click on any of the headings below to read more about the topic.
A provisional measure on the new tax treatment of certain oil and gas activities in Brazil was converted into law and published in the official gazette on 28 December 2017.
The tax authorities have introduced
A decree published in Mexico’s official gazette on 24 January 2018 amends several provisions of the General Law on Commercial Companies relating to the procedure for the dissolution / winding up of companies.
A Mexican court has ruled that the tax authorities can take into account the fact that a transaction lacks a business purpose where the authorities discover during a tax audit that the transaction is not reflected in the taxpayers accounting books.