South America: Tax

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Article
Mexico Overhauls Administrative Litigation: What The LFPCA Reform Means For Taxpayers And Businesses
The Texas Business Court has weighed in on a critical question facing modern litigation: can conversations with AI tools like ChatGPT be shielded from discovery? In a June 2026 ruling, Judge Grant Dorfman addressed whether a non-lawyer's AI-generated conversations prepared in anticipation of litigation qualify as protected attorney work product under Texas procedural rules. This decision contributes to the evolving national debate about the discoverability of AI prompts and interactions in legal proceedings
Mexico Tax
FL
Foley & Lardner
Article
São Paulo Mantém Benefício Fiscal Para Máquinas E Implementos Agrícolas
O Governo do Estado de São Paulo publicou o Decreto 70.674/2026, corrigindo uma alteração anterior que havia revogado dispositivo essencial para a indústria de máquinas e implementos agrícolas. A mudança restabelece integralmente o benefício fiscal do ICMS, afastando a exigência de estorno proporcional de créditos que elevava significativamente a carga tributária efetiva do setor.
Brazil Tax
KL
KLA Advogados
Article
Plan Mexico — Immediate Actions For Investment:
On May 4, 2026, the following were published in the Official Gazette of the Federation (DOF): (i) the “Agreement issuing general criteria and guiding operational guidelines for the promotion of productive investment and tax compliance” and (ii) the ”Decree for the Immediate Authorization of Investments” within the framework of Plan Mexico, which entered into force the day following their publication.
Mexico Tax
VW
Von Wobeser y Sierra, S.C.
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CT
Corporate Tax
TD
Tax Disputes

Property Taxes

Article
Alfredo Guzmán Saladín Speaks With El Inmobiliario Magazine About The Boom Of The Real Estate Industry In The Dominican Republic
The Dominican Republic has emerged as a prime destination for international real estate investment, supported by comprehensive legal protections, fiscal incentives including 15-year property tax exemptions, and modernized digital infrastructure. Legal experts highlight how the combination of macroeconomic stability, transparent regulatory frameworks, and unrestricted capital repatriation has positioned the country as one of the Caribbean's most competitive and reliable real estate markets.
Dominican Republic Real Estate
GA
Guzman Ariza Attorneys At Law
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Capital Gains Tax

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Inheritance Tax

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National Insurance

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