Legal insights on issues important to Latin America
In effect since May 07, 2019, Peru’s Supreme Decree No. 145-2019-EF established certain parameters in an effort to identify and sanction tax avoidance mechanisms.
The Peruvian general anti-avoidance rule (GAAR) was enacted in 2012; however, through Legislative Decree No. 1121, it was suspended until the issuance of regulations to allow its application.…
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By: Janine Guzman and Mariana Muñiz-Lara
The Supreme Court of Puerto Rico recently determined that an employee accused of committing several felonies can be suspended indefinitely pending criminal trial without it being considered an unjust
Brazilian President Jair Bolsonaro has approved Law 166/2019, the so-called compliant debtors law, modifying the country’s credit scoring system. The new rules will come into force on July 9, 2019.
The credit scoring system has …
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By: Eduardo Gallastegui and Abelardo Acosta
In an effort to incent non-compliant taxpayers to meet their reporting obligations under the Federal Law for the Prevention and Identification of Operations with Illegal Resources (“LFPIORPI”), the Federal
By: Felipe Hermanny
Campos Mello Advogados is an independent law firm
The Convention of 15 November 1965 on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters (the Hague Service Convention)…
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By: Rafael Jordão Bussiere, Fabio Perrone Campos Mello and Ana Beatriz Barbosa
Brazil’s Superior Court has validated a hospitality market practice in its decision regarding a civil class action filed by the national consumer…
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By Alex Jorge, Renato Lopes da Rocha, Randall Fox and James Dalley
Brazil has entered into 33 bilateral tax treaties, namely those with Argentina, Austria, Belgium, Canada, Chile, China, Czech Republic, Denmark, Ecuador,…
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By: Rafael Jordão Bussiere, Fabio Perrone Campos Mello and Ana Beatriz Barbosa
The Third Chamber of the Brazilian Superior Court decided that the hotel operator Blue Tree should not be a defendant in a…
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This is a guest post from Fabrega Molino in Panama.
Panama has been removed from the European Union’s blacklist – its list of non-cooperative tax haven jurisdictions. The decision was made in Brussels by the …
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By: Marlon Meza
Originally posted on the Kluwer Arbitration Blog.
The X CAI Costa Rica held by the Costa Rican Chapter of the ICC and its Arbitration Commission, took place in San Jose, Costa Rica …
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