Podcast overview
Last episode’s discussion about Colombian tax reform got us thinking about others in the OECD’s 140-member Inclusive Framework that feature less often in the BEPS 2.0 discussion. The coming changes will affect all adopting members, but do we actually understand how?
Kim Majure and Kortney Wallace sit down with professionals from KPMG International member firms in the KPMG LATAM technical tax hub to discuss the ramifications of adopting BEPS 2.0 in their jurisdictions. Territorial tax rules, free trade zones, investor entitlements—there are no easy answers as to how this is going to work. Joining us to discuss are Armando Lara (Lead, International Tax for KPMG in Mexico), Cristina Sansonetti (Lead, International Tax for KPMG in Costa Rica), Jair Montufar (Lead, International Tax for KPMG in Panama), and Luis Aisenberg (Lead, International Tax for KPMG in Uruguay).
Note, this episode was recorded prior to the OECD’s December 20, 2021, release of Pillar Two model rules for domestic implementation of a 15% global minimum tax. The podcast discussion remains current. Learn more about the OECD release here.
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