RSM Global

Latin America

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UNDERSTANDING LATIN AMERICA

HELPING YOU CAPITALISE IN THIS INVESTMENT-FRIENDLY ENVIRONMENT

The pace of social and economic reform has quickened across much of Latin America, with more governments working to increase transparency and create better environments for doing business. In some countries, the growing number of middle class
consumers is resulting in thriving economies, ripe for investment.

RSM’s Latin American firms excel at scaling their service delivery to foreign and national companies, both large and small. Our close relationships allow us to collaborate and provide seamless cross-border services throughout the region and the neighbouring Caribbean islands.

Venezuela: Transfer Pricing

13 May 2015
From 1 January 2001, Venezuela changed its territorial income tax system to include non territorial income tax; in other words, a Worldwide Tax System.

Brazil: PIS/COFINS-Importation and PIS/COFINS on Financial Revenues

8 May 2015
In connection with a recent statement to increase revenue collection, the Brazilian Government published new rules related to PIS/COFINS. The main points are:

Uruguay: Uruguay meets international standards of fiscal transparency

8 May 2015
In March 2015, the Ministry of Finance reported that the Global Forum on Transparency and Exchange of Information for Tax Purposes, the multilateral organisation in which international standards on transparency and tax cooperation are developed, approved unanimously the technical report referred to the Uruguayan case corresponding to Phase 2.  

Nicaragua: Self-transfer of Value Added Tax (VAT)

10 November 2014
The figure of the self-transfer of the Value Added Tax (VAT) applies when general services are provided or when the enjoyment or benefit is obtained from the use of goods by natural resident persons, or natural or legal non-resident, not responsible tax collectors of VAT or not registered before the tax authority.

Chile: Chilean Tax Reform

10 November 2014
This change in taxation for companies has generated a significant slowdown in economic growth (current 5% down to 2% in the future). The gradual change in company income tax (20% in 2013) will be as follows:

Venezuela: Exchange Trilogy in force in Venezuela

10 November 2014
The exchange rate established by 'CENCOEX' is fixed and is set at 6,30 bolívares (Bs.) per U.S. dollar. It is applicable to items such as medicines, food, housing, education and any other item designated by the institution. So far, several items directly associated to the needs of the government sector have been added.  

Honduras: Double Taxation on dividend income

10 November 2014
On 28 March 2010, the National Congress of Honduras passed a law called “Strengthening of Income, Social Equity and Rationalization of Public Spending Law” contained in decree No. 17-2010.

Uruguay: Financial Inclusion Law

26 October 2014
On 29 April 2014, Law No. 19,210 (or Financial Inclusion Law) was approved. The Law aims to promote access to banking services and the use of electronic means of payment, such as debit card, credit card and electronic transfers, by all the population.

RSM World Day Magazine 2014

5 October 2014
Read all about the RSM World Day social and charitable activities from RSM firms around the globe.  

Panama: Still on grey listing

26 August 2014
At the end of 2009, the Panamanian government adopted a national policy with the purpose of being excluded from the OECD grey listing.

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How can we help you? (Latin America)

Regional Office

RSM Latin America
Av. El Golf 40,
Las Condes,
Santiago

T: +56 (2) 2580 0400

Regional Leader
Brendan Quirk

RSM Representation in Latin America:

Argentina
Bolivia
Brazil
Chile
Colombia
Dominican Republic
Ecuador
El Salvador
Guatemala
Honduras
Nicaragua
Panama
Peru
Uruguay
Venezuela