Legal insights on issues important to Latin America
By: Antonio Macias Valdes | Augusto Mancinelli
After four extensions over the past year, the final Argentina Transfer Pricing Documentation Regulations (General Resolution N 4717) have been published and these final regulations are effective for…
Continue Reading Argentina publishes Transfer Pricing Documentation Regulations: more clarity, more documentation
By: Ricardo Caiado Lima | Ana Júlia Andrade Vaz de Lima
Campos Mello Advogados in Cooperation with DLA Piper
At this writing, more than 2.5 million people around the world have been infected with COVID-19,…
Continue Reading COVID-19: Using technology to address compliance
by Domingo Pereira*
In times of uncertainty and increasing taxation, individuals tend to look for alternative places for their tax residence. Because of its tradition of democracy, stability and peace, Uruguay historically has served…
Continue Reading Uruguay as a tax residence for individuals
Guest post from Bergstein Law of Uruguay
On June 28, 2019 the European Union and the MERCOSUR group − comprised of Argentina, Brazil, Paraguay and Uruguay − reached a mutual understanding over a trade agreement. Both sides have been negotiating such an agreement for 20 years. European Commission President Jean-Claude Juncker calls this the largest trade agreement the European Union has ever concluded.
Continue Reading After 20 years of negotiations, EU and MERCOSUR reach understanding on free trade agreement
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.
Continue Reading Peru: suspension of the general anti-avoidance rule has been lifted
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…
Continue Reading Mexico: Anti-money laundering rules / self-correction program
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,…
Continue Reading Brazil releases manual on Mutual Agreement Procedures
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 …
Continue Reading Panama has been removed from the European Union’s list of non-cooperative tax haven jurisdictions
The double tax treaty between Argentina and the United Arab Emirates is now in force, joining the recently signed DTT between Argentina and Mexico.
On January 30, 2019, Normative Instruction n° 1,870/2019, issued by the Federal Revenue Office (RFB), was published in Brazil’s Official Gazette, amending several provisions of Normative Instruction n° 1,312/2012, which regulates the Brazilian transfer pricing…
Continue Reading Brazil: recent changes in transfer pricing rules
