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Practical Latin American Tax Strategies

Practical Solutions to Help You Maximize After-Tax Profits for Your Latin American Operations

Only Practical Latin American Tax Strategies delivers expert insight into the proven strategies your colleagues are using to minimize their tax liability in the Latin American markets.  Every month, Strategies delves into how the region's tax developments will affect your organization ... and what you can do about it right now.
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from the editors of Latin American Tax Strategies

Brazil Tax, Law, and Business Briefing: Fourth Edition is a must-read if you are considering an acquisition, starting a business, or entering into a joint venture or strategic alliance in Brazil.

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Download PDF of April 2013 Practical Latin American Tax Strategies
22 May 2013

IN  THIS ISSUE

Chile VAT
Value Added Tax (VAT) is a relevant factor that must be considered both by foreign investors and lenders when funding operational projects in Chile. In this regard, the Chilean VAT legislation acknowledges the difficulties of financing operational projects and, with the intention to promote such investment in Chile, mitigates certain VAT effects. If properly implemented, these mechanisms could have a material impact on the final costs and cash-flows of a project.
Page 1

Taxation of Profits in Brazil
Brazil's Supreme Court rules on automatic taxation of profits earned abroad by foreign controlled/affiliate companies.
Page 1

Presumed Profits Method Regime in Brazil
The Brazilian government recently published provisions to increase the gross revenue limitation for companies to elect the Presumed Profits Method (PPM) for computing Brazilian income tax.
Page 3

Outsourcing in Mexico
Strategies reviews tax implications and concerns about outsourcing under the recent labor law reform.
Page 15

TABLE OF CONTENTS

Brazil:
Brazil's Supreme Court Rules on Automatic Taxation of Profits Earned Abroad by Foreign Controlled/Affiliate Companies, page 1

Cap Increase Allows More Companies to Elect Presumed Profits Method Regime, page 3

Benefits of the Ex-Tarifário Regime and Recent Import Duty Restrictions, page 4

IFRS in Brazil and Tax Implications to Payment of Dividends, page 5

PIS and COFINS Credits—Development in Case Law, page 6

Chile:
VAT Relief in Operational Projects in Chile, page 1

Mexico:
An Uncertain Future for the Mexican Tax Reforms, page 12

Outsourcing Under the Recent Labor Law Reform—Tax Implications and Concerns, page 15

Regional:
Pacific Alliance Members to Eliminate Most Tariffs, with June 2013 Conclusion of Agreement Possible, page 19













   



    


      










Practical Latin American Tax Strategies Back Issues
22 May 2013

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