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There were 104 results found for The Americas and Taxation

There were 104 results found.
Overview

Reformed tax framework in Colombia presents challenges in the sector
OBG
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In Colombia a change of government often precipitates a tax reform. During his presidential campaign President Iván Duque acknowledged that the tax burden of corporate taxpayers was too heavy, and promised to reduce it as a means of fostering investment and productivity. To counter the reduction in corporate income tax collections, the government proposed to apply value-added tax (VAT) to…

Interview

Jaime Vargas, Tax Managing Partner and International Tax Services Leader, EY Colombia: Interview
OBG
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Interview: Jaime Vargas How can tax collection become more efficient? JAIME VARGAS: If we look at Colombia’s competitiveness ranking, fiscal regulations are its second biggest weakness, after the tax burden. While the system is inherently complex, it is unacceptable for it to be made more so by the lack of unification between national and regional policies, such as the one requiring entities to…

Chapter

The Report: Colombia 2019: Tax
OBG
plus

In conjunction with EY Colombia, this chapter explores the taxation system and Colombia’s efforts to build an investor-friendly environment. It also contains an interview with Jaime Vargas, Tax Managing Partner and International Tax Services Leader, EY Colombia.…

Overview

An overview of Peru's business taxation regulations
OBG
plus

The following provides an account of the Peruvian corporate and personal tax laws of most interest to international and local investors. Corporate Entities The various types of corporations that can be utilised by investors for business activities are regulated via the General Corporate Law. Below are the corporation types most commonly established. Joint stock company: A joint stock company…

Interview

Humberto Astete, Tax Partner, EY Perú: Interview
OBG
plus

Interview:Humberto Astete How can fiscal policy address economic informality? HUMBERTO ASTETE: The changes in tax policy recently implemented by the government are the most ambitious measures taken in Peru in the last decade. Measures like these are the first steps to take in creating a system that effectively tackles both tax evasion and tax avoidance. As such, it obliges companies to disclose…

Chapter

The Report: Peru 2019: Tax
OBG
plus

In conjunction with EY Peru, this chapter explores the taxation system and Peru’s efforts to build an investor-friendly environment. It also contains an interview with Humberto Astete, Tax Partner, EY Perú.…

Country Report

The Report: Peru 2019
OBG
plus

Despite a challenging external environment, Peru’s annual average GDP growth has exceeded 5% over the last decade. However, the economy suffered in 2017 as a result of further damage inflicted by El Niño, and inflation averages approximately 3.25% per year. Economic growth began to recover in 2018, with GDP expanding by 4.1%, though this is expected to moderate to 3.7% in 2019 and 2020. While P

CEO Survey in Figures

OBG Business Barometer: Mexico CEO Survey

En Español OBG Business Barometer: Mexico CEO Survey Copyright (c). All rights reserved. This survey has been designed to assess business sentiment amongst business leaders (chief executives or equivalent) and their outlook for the next 12 months. Unlike many surveys, the OBG Business Barometer is conducted by OBG staff on a face-to-face basis, across the full range of industries, company sizes…

CEO Survey in Figures

OBG Business Barometer: Mexico CEO Survey

In English Derechos de Autor del OBG Business Barometer : Mexico CEO Survey. Todos los derechos reservados. Esta encuesta está diseñada para evaluar el clima empresarial existente entre los líderes empresariales (Directores Ejecutivos o cargos similares) y su pronóstico para los próximos doce meses. A diferencia de muchas otras encuestas, el Barómetro de OBG lo realiza el personal de OBG…

Overview

New changes to Trinidad and Tobago's tax code
OBG
plus

Trinidad and Tobago has traditionally generated the majority of its revenue from its once-buoyant oil and gas sector. Today, however, the sharp decline of energy revenue has led to a shift in the tax landscape, with the government seeking to diversify its sources of income and reduce leakages. One such change came with the Finance Act No. 15 of 2017, which was enacted on December 19, 2017 and took…

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