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Argentina Archive

  • December 2010

    Poll reveals challenges across Latin America

    December 01, 2010

    Executives responsible for the Latin America region often claim they have the most difficult job in the tax department. As Elizabeth Bearese discovers the results of International Tax Review’s Latin America Client Services Poll seem to justify the claim.

  • November 2010

    New firms take home awards

    November 01, 2010

    Taxpayers and advisers came out on the night of September 29 for International Tax Review's fifth annual Americas Awards at the Waldorf-Astoria hotel in New York.

  • Income tax treaty between Brazil and Venezuela

    November 01, 2010

  • September 2010

    Case law against Minimum Notional Income Tax

    September 01, 2010

  • Introduction

    September 01, 2010

  • Argentina: Transfer pricing rules in need of change

    September 01, 2010

    Augusto Martín Camarero and Armando Cabrera describe the way Argentine transfer pricing rules still fall behind more developed tax codes. The lack of advance pricing agreements and quasi acceptance of secret comparables cause problems.

  • Brazil: Caution advised to avoid disaster

    September 01, 2010

    Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalization rules, taxpayers need to be aware of the complex legislation.

  • Chile: Unclear if OECD principles apply to local rules

    September 01, 2010

    In Chile, the rules technically follow the OECD guidelines, but Miguel Zamora and Ana Paula Güitrón say it is not clear whether this is true. Advisers still struggle to know which transfer pricing methods are allowed.

  • Mexico: Moving forward along a different path

    September 01, 2010

    In Mexico, the transfer pricing rules have been in force since 1997, a relatively long time in Latin America. Moisés Curiel, Carlos Linares and Emilio Angeles talk taxpayers through staying on the right side of the notoriously strict

  • July 2010

    US-Chile double tax treaty: effects or reduction of withholding taxes in other treaties

    July 01, 2010

  • May 2010

    New firm established in Buenos Aires

    May 01, 2010

  • Plan your next move

    May 01, 2010

    Revenue authorities around the world have become an important tool for governments as they strive to raise income to boost their battered economies after the economic downturn of the last two years. And officials have put pressure on taxpayers to be transparent in their tax planning. The advisers who can ensure this level of service are to the fore in International Tax Review's third annual poll to find the world's leading planning practices

  • Potential key amendments in the Argentine tax system

    May 01, 2010

  • April 2010

    New firm established in Buenos Aires

    April 07, 2010

  • A time for tax transparency and clarity

    April 01, 2010

    Enhanced tax information exchange and greater offshore compliance was the biggest outcome of the G20 summit of world leaders last April in London. The subsequent 12 months saw increased tax cooperation between governments and hundreds of international information exchange agreements signed. Jack Grocott discovers what all this means for multinational companies.

  • March 2010

    Global tax transactional survey

    March 01, 2010

    Throughout the world, tax transactional advisers have adapted their advice to best support their clients during the economic downturn. Jack Grocott, Catherine Snowdon and David Stevenson speak to advisers and taxpayers in Asia, Europe and North and Latin America.

  • New tax information exchange agreements

    March 01, 2010

International Correspondents