KPMG's 2017 Americas Indirect Tax Guide is a summary of the indirect tax regimes in the Americas region.
This year’s guide covers 32 jurisdictions throughout the Americas. We’ve expanded the guide this year to feature indirect tax1 information for three additional countries/jusridictions: Antigua, St. Lucia and St. Vincent and the Grenadines. Since the last edition of this guide was published, the indirect tax landscape has continued to grow more complex across the Americas region. In the US, tax reform is high on the agenda of the new federal administration, with potentially far-reaching implications for cross-border dealings where indirect taxes are concerned. Meanwhile, in Latin America, pressure on tax authorities to boost collections and their increasingly sophisticated use of technology is transforming indirect tax compliance and the way companies and individuals interact with local tax authorities.
The countries and jurisdictions featured in the 2017 Americas Indirect Tax Guide include:
|Caribbean Netherlands||Puerto Rico
|Costa Rica||Trinidad and Tobago
1 In this guide, indirect taxes are defined as transactional taxes including VAT/GST, consumption taxes and other subnational taxes (e.g. Brazilian ICMS, Canadian provincial sales tax, US sales tax and similar tax regimes that are levied on a state, provincial or local basis).