In Focus

Chile: MFN Principle in International Contracts

According to the most favored nation (MFN) principle a state has to grant the same foreign trade privilege to other states which it grated to a third state. The principle is the base of GATT

New e-Invoicing Models in LATAM in 2019

Multiple Latin American countries such as Guatemala, Panama or Paraguay develop their own e-Invoicing models. They follow their regional neighbors with more sophisticated e-Invoicing systems such as Mexico, Brazil or Chile.   The most important

LATAM: Economic Recovery 2019

At the end of the super election year it is worthwhile to look at the economic prognoses of the region and the individual countries. Where can economic growth be expected? Which political and economic decisions

The Brazilian Reporting Trap

Because of the encompassing reporting duties the Brazilian finance and tax authorities know almost everything about companies residing in Brazil. Moreover, they have five years’ time  to check submitted data and initiate an audit. Such

Brazil: new social security contributions on meal benefits

There is no such thing as a free lunch In Brazil there is a meal benefits system in place, the Programa de Alimentação do trabalhador (PAT),  which up until recently enabled companies to contract catering

AMLO presidency in Mexico

Potential economic and political consequences of Andrés Manuel López Obrador`s presidency are being explained in this video.

New anti-corruption law in Colombia

In this video, the consequences of Colombia`s new anti-corruption law are being outlined.

Economic Consequences of the LATAM Elections

How a strengthening USD, international price fluctuation and regional free trade agreements can influence the outcome of the LATAM elections is analyzed in this article.

Tax Compliance Time – Brazil Still Tops the League

Good news for companies doing business in Brazil. The latest edition of the PWC/World Bank Group’s annual publication, Paying Taxes, reveals that it now takes businesses only 1,958 hours a year to comply with their

Frequently Asked Questions

When is it worthwhile to execute the SAP roll-out in Latin America? Due to the regulatory density, implementing a SAP system is ideal for reducing complexity and ensuring legal security. Developments over the last few

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