Although local rules differ, and settlements in the region do not always take into consideration the specifics of each taxpayer, it is possible to negotiate with tax authorities in Latin America.
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Brazil
In Brazil, tax settlements and negotiations with tax authorities are common at the federal, state, and municipal levels, and in the administrative and judicial spheres. Historically, Brazilian taxpayers wanting relief had to wait for the release of the next amnesty program by the government. Every few years, these programs grant standard discounts on tax fines and interest to taxpayers across the country. However, things have changed.
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