| # | Concept | Culture | Statement | Freq. |
|---|---|---|---|---|
| 1 | filing deadlines | Argentina | More flexible view with a tendency to extend deadlines and a focus on accommodating personal circumstances when it comes to meeting filing deadlines. | 1 |
| 2 | filing deadlines | Brazil | More relaxed approach, with an understanding that deadlines can be extended and a focus on building personal relationships taking precedence over strict adherence to deadlines. | 1 |