RSM Global

Latin America



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.

RSM achieves 6% fee income growth and moves to 6th in the worldwide ranking

3 February 2016
RSM, the adviser of choice to entrepreneurial growth-focused organisations globally, is pleased to announce a 6% increase in global fee income, to US$4.64 billion, for the financial year ending 31 December 2015. RSM has also moved up one place in the global ranking and is now the 6th largest global network of independent audit, tax and consulting firms.

RSM Reporting - Issue 25

25 November 2015
In this issue we report on the IASB’s endeavour to publish a new Conceptual Framework, which is approaching a successful completion.

A day to be proud

26 October 2015
Today, 26 October 2015, is a defining day for RSM and the partners and staff of each RSM member firm as we come together under one name and brand – RSM.

Introducing RSM

23 October 2015

Chile: Tax Reform Law

12 October 2015
Undoubtedly, Tax Reform Law 20.870 is the largest break in Chilean tax history. The reform has the peculiarity that its implementation will take place over four years, from 2014 up to and inlcuding 2017, in order to minimise the effects of it on the economy and companies.

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:


How can we help you? (Latin America)

Regional Office

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

T: +56 (2) 2580 0400

Regional Leader
Brendan Quirk

RSM Representation in Latin America:

Costa Rica
Dominican Republic
El Salvador