Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: LatAm

Page 7 of 8 · 145 published records

• Chile’s New Policy on Interest & Penalty Condonation: What Businesses Need to Know — Chile’s SII has implemented a revamped policy for condonación of interest and penalties, offering more favorable terms for taxpayers with outstanding obligations as of mid-2026.
• Digital Nomads in Peru: Navigating the SIRE Deadline and How to Stay Compliant — With SUNAT’s new grace period for SIRE compliance ending August 31, digital nomads earning foreign income need to understand whether they’re obliged, exempt, or penalized.
• Digital Platforms & VAT in Mexico: Regla 12.3.2 and What It Means for Creators & Hosts — If you're earning via digital platforms—sales, services, rentals—in Mexico, a new rule demands updating your tax profile and possibly new VAT or income tax obligations.
• Navigating Peru’s SIRE Electronic Records Obligation: What Businesses Need to Know — Peru’s SUNAT is postponing enforcement for using digital registers (SIRE) for certain large taxpayers—learn the thresholds, obligations, and how to prepare ahead.
• Leveraging Chile’s New Condonation Policy: How to Reduce Interest & Penalties Effectively — Chile’s SII and TGR have launched a new policy (effective June 18, 2026) to condone portions of interest and penalties for delinquent tax debts—understand how to qualify and optimize relief.
• Complying With Electronic Reporting in Latin America: What Businesses Need to Know — Latin American governments are rapidly increasing electronic invoicing & reporting requirements — this article helps businesses stay on top to avoid fines.
• Entity Setup Strategies Across LatAm: Choosing the Best Jurisdiction for Your Business — A decision guide for entrepreneurs comparing entity types and tax outcomes in LatAm jurisdictions to optimize structure and compliance.
• Living & Working Remotely in Latin America: Digital Nomad Tax Insights — How digital nomads can navigate taxation across LatAm, maximize benefits and stay compliant while enjoying remote life.
• Case Study: Colombia’s 2026 Patrimonio Tax – Who’s Impacted and How to Plan — Colombia’s 2026 patrimony tax introduces new obligations and exemptions for entities. This case study breaks down who must pay, who is excluded, and what planning steps can save you money.
• Compliance Guide: Keeping Up with Chile’s 2026 Tax Rule Changes — Chile’s Servicio de Impuestos Internos (SII) has introduced a set of updates—both in rates and reporting—during 2026. Here’s what compliance officers need to know now.
• Digital Nomad Tax Realities: Navigating Latin America’s Remote Work Rules — Remote work is booming. But Latin American countries are evolving fast—and tax rules are changing. Understand key tax exposure and practical actions for nomads in the region.
• Chile’s SII Tightens Oversight on Digital IVA & Online Betting Platforms — Chile’s tax authority is stepping up digital tax compliance—platforms facilitating online sales and betting are now under stricter IVA rules and subject to change of subject regime.
• Digital Platforms in Mexico: Opting for ISR & IVA Retentions as Final Payments — Navigating the new SAT rule that allows digital platform users in Mexico to treat ISR and IVA retentions as final payments—what it means and how to make the most of the opportunity.
• Compliance Case Study: Tax Calendar Adjustments in Colombia 2026 — Colombia’s DIAN recently adjusted tax deadlines in reaction to a new holiday, alongside implementing tighter e-invoice security—what this means for taxpayers.
• Entity Setup in LatAm: Choosing the Right Structure for Foreign Investors — Foreign investors entering Argentina, Chile or Mexico must choose between branches, local entities or trusts—each with tax, liability, and operational consequences.
• Digital Nomads & Taxes: Navigating Latin America as a Remote Worker — Doing remote work from Mexico, Colombia, or Chile? Learn how to stay compliant abroad—visa status, income sourcing, and how to avoid pitfalls.
• Chile’s Relief Measures for Impacted Regions: What the Tax Amnesty Means for Local Businesses — Chile’s SII has offered relief to taxpayers in communes affected by flooding and storms, extending payment deadlines and waiving interest and penalties until October 2026.
• Exemption for Rental Income of Primary Residence in Argentina: How It Affects You — From 2026, Argentina allows exemption of gains from home rentals or transfers for a primary residence—review criteria and examples to see if you qualify.
• Argentina’s First Anticipo 2026 for ‘Ganancias’ Delayed: What Individuals Need to Know — Argentina has officially postponed the first anticipo payment for the 2026 income tax (Ganancias) and extended the filing deadline, easing compliance burdens for individuals.
• Latin America Case Study: Argentina’s 2026 Emission Electronic Invoicing Obligations and Small Businesses — New Argentinian rules tighten electronic invoice issuance and buyer identification—opening both risk and opportunity for small entrepreneurs.