Navigating Business Taxation, Compliance, and Opportunities in LATAM

Introduction

Latin America is a dynamic economic region with a complex and evolving tax landscape. Businesses operating in LATAM must navigate high tax rates, frequent policy changes, strict compliance requirements, and diverse indirect tax systems such as VAT and excise duties. Additionally, digital taxation and international tax enforcement are rapidly expanding in the region.

This 5-day training course provides a comprehensive overview of the taxation landscape across key Latin American economies, covering corporate taxation, VAT/GST, digital tax, transfer pricing, tax incentives, and compliance risks. Participants will gain practical insights into tax optimization strategies and regulatory developments in LATAM.

Course Objectives

By the end of this course, participants will be able to:

• Understand the key tax structures and compliance requirements across Latin America.
• Navigate corporate income tax, VAT/GST, and withholding tax regulations.
• Identify tax incentives and investment opportunities in LATAM.
• Manage cross-border taxation, transfer pricing, and treaty benefits.
• Stay informed on evolving tax reforms, digital taxation, and anti-avoidance measures.

Who Should Attend?

This course is ideal for:

• Tax professionals and corporate finance leaders
• Business owners and investors operating in LATAM markets
• International tax consultants and advisors
• Government policymakers and trade specialists
• Compliance officers and legal professionals

Course Outline

Day 1: Tax Systems and Economic Overview in Latin America

• Comparative analysis of tax regimes in Brazil, Mexico, Argentina, Chile, and Colombia
• Key economic policies influencing tax laws in LATAM
• Corporate tax rates and compliance obligations in the region
• Role of tax treaties and double taxation agreements (DTAs)
• Latin America’s approach to tax enforcement and compliance

Case Study: Understanding the impact of recent tax reforms in Brazil and Mexico

Day 2: Corporate Taxation and Business Compliance

• Corporate income tax rates, deductions, and compliance across LATAM
• Taxation of foreign investment and business expansion strategies
• Withholding tax implications for dividends, royalties, and interest payments
• Profit repatriation strategies and tax-efficient corporate structuring
• Special economic zones (SEZs) and investment incentives

Workshop: Structuring a tax-efficient multinational business in LATAM

Day 3: VAT, GST, and Indirect Taxation in Latin America

• VAT/GST rates and compliance in major LATAM economies
• Digital services taxation and its impact on e-commerce businesses
• Customs duties, excise taxes, and import/export compliance
• Best practices for managing multi-jurisdictional indirect taxes

Case Study: VAT compliance challenges for multinational companies operating in LATAM

Day 4: Transfer Pricing, Cross-Border Taxation & BEPS Compliance

• LATAM transfer pricing regulations and documentation requirements
• OECD BEPS action plans and their impact on Latin American tax structures
• Permanent establishment (PE) risks for foreign businesses
• Tax dispute resolution and arbitration mechanisms in LATAM
• Anti-avoidance rules and compliance risks

Workshop: Developing a transfer pricing policy for an international company operating in LATAM

Day 5: Digital Taxation, Emerging Trends, and Risk Management

• Digital tax frameworks across Latin America (Brazil’s ISS, Argentina’s digital VAT, etc.)
• The rise of e-invoicing and tax automation in the region
• New tax reforms and upcoming legislative changes in LATAM
• Tax risk management strategies for businesses in Latin America
• The future of tax policy and regional economic integration

Capstone Exercise: Creating a tax strategy for business expansion into Latin America

Conclusion & Certification

Participants who complete the course will receive a Certification in Latin American Taxation, demonstrating expertise in tax compliance and optimization in LATAM markets.

Program Benefits

• Expert-Led Training – Insights from tax professionals with Latin America expertise.
• Hands-On Learning – Case studies, workshops, and real-world applications.
• Strategic Tax Planning – Learn how to optimize tax structures for regional success.
• Regulatory Compliance Confidence – Stay updated on evolving LATAM tax laws.
• Future-Proof Knowledge – Understand emerging tax trends and digital taxation policies.