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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 December 2013 Practical Latin American Tax Strategies
06 Jan 2014

IN THIS ISSUE

Brazil—Tax on Intercompany Loans
It is very common for multinationals to lend money to their Brazilian subsidiaries to finance activities in the country. There are complex rules in the Income Tax Code regarding how the income from these subsidiary loans must be taxed. In addition, to avoid possible taxation, care must be taken when structuring interest free loans. Page 2

Brazil FIP
The main tax advantage of an investment structure through a FIP for a foreign investor relates to the future sale of the investment. The tax impact may be reduced to zero if the necessary requirements are met. Page 3

Brazilian Tax Relief
Recent legislation provides tax relief for qualifying companies that supply goods and services destined to the Brazilian government for defense matters. Page 7

Uruguayan Free Trade Zones
FTZs are areas of the Uruguayan territory, excluded from the Uruguayan market or from the Uruguayan customs territory, created for the development of certain activities through tax exemptions created by law. The aim is to promote exports, increase the use of local manpower, and encourage international economic integration. Page 15

Download PDF of November 2013 Practical Latin American Tax Strategies
06 Jan 2014

IN THIS ISSUE

Tax Reform Approved by Mexican Congress
The Mexican Congress approved the 2014 Mexican tax reform package. The reform will be published in the Mexican Official Gazette soon and will enter into force in January 2014. Strategies addresses some of the tax reform provisions that are most relevant to multinationals with connections to Mexico.
Page 1

New CFC Rules in Brazil
On November 11, 2013, Provisional Measure n. 627 (MP 627/2013) was published in Brazil changing the way investments abroad are taxed when held by Brazilian resident individuals.
Page 1

Software Promotion Regime in Argentina
Strategies reviews new laws in Argentina providing a preferential regime granting tax benefits to the software industry.
Page 3

Exporting to Brazil
Strategies reviews the most important and recent updates in Brazil's complex tax environment for foreign companies that intend to export or already export on a continuing basis to Brazil.
Page 5

Download PDF of October 2013 Practical Latin American Tax Strategies
13 Nov 2013

IN THIS ISSUE

Brazil's IFRS Accounting Adjustments

Brazilian tax authorities clarify how IFRS accounting adjustments should be computed for tax purposes, which among other results will deeply affect holding companies concerning the profits they receive as dividends arising from IFRS differences of the invested companies.
Page 1

Digital Services in Peru
Peru has legislation in place that provides special treatment of digital services. Strategies discusses how the application of these provisions may affect the tax treaty existing between Peru and Chile, in the case of digital services rendered (and received), between a company resident in Chile and a company resident in Peru.
Page 1

Intra-Group Reorganizations in Argentina
The Argentine income tax law provides a tax-free regime applicable to reorganizations that comply with certain requirements. Strategies reviews the different criteria held by the Federal Tax Authority, and the recent interpretation made by the Argentine Supreme Court in a decision that provides favorable grounds for taxpayers.
Page 3

Tax Amnesty in Brazil
A new tax amnesty program has been signed into law in Brazil, where taxpayers may apply for the Amnesty Program in order to settle certain qualified federal claims at a discount. Page 13

Practical Latin American Tax Strategies Back Issues
22 May 2013

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