IN THIS ISSUE:
International Financial Reporting Standards in Argentina
The Argentine Securities Commission has established the adoption of IFRS for years beginning January 1, 2012. Implementing IFRS is a matter affecting the business as a whole, including the effective tax rate. Page 1
Mexico's Flat Tax and Acquisitions
Strategies explores the tax issues inherent in acquisitions by foreigners involving Mexican based entities in light of prevailing flat tax rules. Page 1
Brazil Tax Havens
A new list of tax havens has been issued by the Brazilian Tax Authorities. Page 7
Brazil Finalizes Thin Cap Rules
The legislature has confirmed provisional thin capitalization rules which were adopted in December. Page 11
Mexican Federal Employment Taxes
Strategies discusses the general employment tax regime in Mexico, with comparative analysis between the Mexican system and the U.S. system. Part two of a two-part series. Page 18
