Americas Awards 2011
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Americas Awards 2011

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One of the few transfer pricing cases to go to trial in the US in the last decade won an Americas Tax Award from International Tax Review for Symantec, the taxpayer at the centre of the litigation.

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Methodology

In July and August 2011, International Tax Review asked law firms and tax advisory firms to submit examples of their best work in M&A and capital markets tax transactions, tax disputes, indirect tax, restructuring and transfer pricing, and for best use of the internet. Additional awards for the best tax teams in energy, media and entertainment, banking and private equity, as well as the international tax law firm of the year and the tax policy firm of the year awards were judged from these submissions.

Firms could rely on their World Tax 2012 submissions to enter for these awards, but were encouraged to make separate entries as the World Tax research questionnaire does not break down practice areas in the way the methodology for the Americas Awards does.

International Tax Review's editorial staff considered these submissions and the information obtained through interviews with tax directors, as well as peer interviews, for World Tax 2012, to compile shortlists and choose winners for each of the country and regional awards.


The Veritas case, which came to an end in November 2010 after the Internal Revenue Service (IRS) decided that it would not appeal the decision of the Ninth Circuit Court of Appeals in the case, covered the value of the transfer of marketing and technical intangibles in a cost-sharing agreement between Veritas, a software company, and its Irish subsidiary. The tax authorities argued that the cost of the transaction should have been $1.5 billion more than was paid.

Symantec, which subsequently bought Veritas, won the North America In-house Tax Team of the Year award at the Americas Tax Awards, which were presented in New York on September 27. In Latin America, the equivalent honour went to the Argentine unit of Monsanto, the agri-business multinational.

Other big winners included PwC, which was named the Latin America Tax Firm of the Year, and Cleary Gottlieb Steen & Hamilton, which won the same award for North America. Deloitte was recognised as transfer pricing firm of the year in both North and Latin America.

Awards were presented to the best firms for tax and transfer pricing in eight South American jurisdictions, Canada, Mexico, Puerto Rico and six US cities. An award for the best tax disputes firm of the year was also presented in each of these locations, except for the US.

Each of these categories was also included in the North and South America regional awards, which also comprised awards for industry sectors: banking, energy, media & entertainment and private equity, specialist awards for areas such as capital markets and M&A tax.

The only individual winner was John DiCicco, head of the Tax Division at the US Department of Justice, though he was unable to attend the ceremony at the Waldorf-Astoria hotel.

Argentina Transfer Pricing Firm of the Year

Argentina Tax Firm of the Year

Argentina Tax Disputes Firm of the Year

Brazil Transfer Pricing Firm of the Year

Brazil Tax Firm of the Year

Brazil Tax Disputes Firm of the Year

Canada Transfer Pricing Firm of the Year

Canada Tax Firm of the Year

Canada Tax Disputes Firm of the Year

Chile Transfer Pricing Firm of the Year

Chile Tax Firm of the Year

Chile Tax Disputes Firm of the Year

Colombia Transfer Pricing Firm of the Year

Colombia Tax Firm of the Year

Colombia Tax Disputes Firm of the Year

Mexico Transfer Pricing Firm of the Year

Mexico Tax Firm of the Year

Mexico Tax Disputes Firm of the Year

Peru Transfer Pricing Firm of the Year

Peru Tax Firm of the Year

Peru Tax Disputes Firm of the Year

Panama Tax Firm of the Year

Puerto Rico Tax Firm of the Year

Puerto Rico Tax Disputes Firm of the Year

Uruguay Transfer Pricing Firm of the Year

Uruguay Tax Firm of the Year

Uruguay Tax Disputes Firm of the Year

US: Chicago Transfer Pricing Firm of the Year

US: Chicago Tax Firm of the Year

US: Dallas/Houston Transfer Pricing Firm of the Year

US: Dallas/Houston Tax Firm of the Year

US: New York Transfer Pricing Firm of the Year

US: New York Tax Firm of the Year

US: Los Angeles Transfer Pricing Firm of the Year

US: Los Angeles Tax Firm of the Year

US: San Francisco Area Transfer Pricing Firm of the Year

US: San Francisco Area Tax Firm of the Year

US: Washington DC Transfer Pricing Firm of the Year

US: Washington DC Tax Firm of the Year

Venezuela Transfer Pricing Firm of the Year

Venezuela Tax Firm of the Year

Venezuela Tax Disputes Firm of the Year

Latin America Transfer Pricing Firm of the Year

Latin America Banking Tax Firm of the Year

Latin America M&A Firm of the Year

Latin America Tax Disputes Firm of the Year

Latin America Indirect Tax Team of the Year

Latin America Energy Tax Firm of the Year

Latin America In-House Tax Team of the Year

North America In-House Tax Team of the Year

North America Tax Disputes Firm of the Year

North America Energy Tax Firm of the Year

North America Tax Restructuring Team of the Year

North America Capital Markets Tax Team of the Year

Tax Court of Canada Firm of the Year

North America M&A Tax Team of the Year

North America Banking Tax Firm of the Year

US Tax Court Firm of the Year

North America Indirect Tax Firm of the Year

Best use of the Internet

North America Media & Entertainment Tax Firm of the Year

International Law Firm in the Americas

North America Private Equity Tax Firm of the Year

Americas Tax Policy Firm of the Year

Latin America Capital Markets Tax Firm of the Year

Latin America Tax Restructuring Firm of the Year

Latin America Media & Entertainment Tax Firm of the Year

Latin America Tax Firm of the Year

Latin America Private Equity Tax Firm of the Year

North American Transfer Pricing Firm of the Year

North America Tax Firm of the Year

Argentina Transfer Pricing Firm of the Year

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Nominees

Bruchou, Fernandez, Madero & Lombardi - Taxand

Deloitte

MCRLex

Negri & Teijeiro Abogados

Winner: Deloitte


Argentina Tax Firm of the Year

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Nominees

Bruchou, Fernandez, Madero & Lombardi -Taxand

Negri & Teijeiro Abogados

Deloitte

Marval, O’Farrell & Mairal

MCRLex

Winner: Negri & Teijeiro Abogados


Argentina Tax Disputes Firm of the Year

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Nominees

Bruchou, Fernandez, Madero & Lombardi - Taxand

Negri & Teijeiro Abogados

Marval, O’Farrell & Mairal

MCRLex

Winner: Bruchou, Fernandez, Madero & Lombardi - Taxand


Brazil Transfer Pricing Firm of the Year

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Nominees

Barbosa, Müssnich and Aragao - Taxand

Ernst & Young

Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri

Lefosse Advogados in cooperation with Linklaters

PwC

Winner: Lefosse Advogados in cooperation with Linklaters


Brazil Tax Firm of the Year

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Nominees

Ernst & Young

KPMG

Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri

Lefosse Advogados in cooperation with Linklaters

Machado Associados

Mattos Filho Veiga Filho Marrey Jr e Quiroga

Pinheiro Neto

PwC

Winner: Mattos Filho Veiga Filho Marrey Jr e Quiroga


Brazil Tax Disputes Firm of the Year

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Nominees

Barbosa, Müssnich and Aragao - Taxand

Bichara, Barata, Costa & Rocha Advogados

Lefosse Advogados in cooperation with Linklaters

Lacaz Martins Halembeck Pereira Neto Gurevich & Schoueri

Machado Associados

Winner: Bichara, Barata, Costa & Rocha Advogados


Canada Transfer Pricing Firm of the Year

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Nominees

Blake Cassels & Graydon

Deloitte

Ernst & Young

Gowlings - Taxand

KPMG

Osler Hoskin & Harcourt

PwC

Winner: Gowlings - Taxand


Canada Tax Firm of the Year

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Nominees

Blake, Cassels & Graydon

Davies Ward Phillips & Vineberg

Deloitte

Gowlings - Taxand

McCarthy Tétrault

Osler Hoskin & Harcourt

Winner: Blake, Cassels & Graydon


Canada Tax Disputes Firm of the Year

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Nominees

Blake, Cassels & Graydon

Fraser Milner Casgrain

Gowlings - Taxand

McCarthy Tétrault

Osler Hoskin & Harcourt

Winner: McCarthy Tétrault


Chile Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie-Santiago

Ernst & Young

PwC Chile

Salcedo & Cia

Sapag & Gonzalez

Winner: Salcedo & Cia


Chile Tax Firm of the Year

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Nominees

Baker & McKenzie

Carey y Cia

Deloitte

Ernst & Young

KPMG

PwC

Salcedo & Cia

Winner: PwC


Chile Tax Disputes Firm of the Year

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Nominees

Baker & McKenzie

Cariola Diez Pérez

Carey y Cia

Winner: Baker & McKenzie


Colombia Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie

Deloitte

Ernst & Young

Godoy y Hoyos Abogados

KPMG

Lewin & Wills

Prieto & Carrizosa

Winner: Deloitte


Colombia Tax Firm of the Year

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Nominees

Baker & McKenzie

Deloitte

Godoy y Hoyos

KPMG

Lewin & Wills

Prieto & Carrizosa

Winner: Deloitte


Colombia Tax Disputes Firm of the Year

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Nominees

Baker & McKenzie

Deloitte

Godoy y Hoyos Abogados

KPMG

Prieto & Carrizosa

Winner: Godoy y Hoyos Abogados


Mexico Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie

Deloitte

Ernst & Young

Ortiz, Sosa Ysusi y Cía

PwC

Winner: PwC


Mexico Tax Firm of the Year

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Nominees

Baker & McKenzie

Basham, Ringe y Correa

Deloitte

Muñoz Manzo y Ocampo

Ortiz, Sosa Ysusi y Cía

PwC

Tron Abogados

Winner: PwC


Mexico Tax Disputes Firm of the Year

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Nominees

Baker & McKenzie

Basham, Ringe y Correa

Deloitte

Tron Abogados

Winner: Basham, Ringe y Correa


Peru Transfer Pricing Firm of the Year

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Nominees

Deloitte

Ernst & Young

Rodrigo, Elias & Medrano Abogados

Winner: Deloitte


Peru Tax Firm of the Year

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Nominees

Deloitte

Estudio Echecopar

Hernandez y Cia

Miranda & Amado Abogados

PwC

Winner: Hernandez y Cia


Peru Tax Disputes Firm of the Year

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Nominees

Deloitte

Estudio Echecopar

Miranda & Amado-Taxand

PwC

Rodrigo Elías & Medrano

Winner: Miranda & Amado-Taxand


Panama Tax Firm of the Year

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Nominees

Ernst & Young

PwC

Taxand Panama

Winner: Ernst & Young


Puerto Rico Tax Firm of the Year

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Nominees

Adsuar Muñiz Goyco Seda & Pérez-Ochoa

Deloitte

McConnell Valdés

O’Neill & Borges

PwC

Zaragoza Alvarado - Taxand

Winner: Zaragoza Alvarado - Taxand


Puerto Rico Tax Disputes Firm of the Year

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Nominees

Adsuar Muñiz Goyco Seda & Pérez-Ochoa

Goldman Antonetti & Córdova

McConnell Valdés

O’Neill & Borges

Zaragoza Alvarado - Taxand

Winner: McConnell Valdés


Uruguay Transfer Pricing Firm of the Year

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Nominees

Deloitte

Grant Thornton

KPMG

PwC

Rueda Abadi Pereira

Winner: Grant Thornton


Uruguay Tax Firm of the Year

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Nominees

Deloitte Uruguay

Ferrere

Grant Thornton

Guyer & Regules

Rueda Abadi Pereira

Winner: Guyer & Regules


Uruguay Tax Disputes Firm of the Year

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Nominees

Ferrere

Guyer & Regules

Rueda Abadi Pereira

Winner: Ferrere


US: Chicago Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie

Ceteris

Ernst & Young

Mayer Brown

Skadden Arps Slate Meagher & Flom

Winner: Ernst & Young


US: Chicago Tax Firm of the Year

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Nominees

Deloitte

Kirkland & Ellis

Mayer Brown

McDermott Will & Emery

Sidley Austin

Winner: Mayer Brown


US: Dallas/Houston Transfer Pricing Firm of the Year

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Nominees

Baker Botts

Ceteris

Deloitte

Ernst & Young

Gardere Wynne Sewell

Vinson & Elkins

Winner: Ceteris


US: Dallas/Houston Tax Firm of the Year

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Nominees

Alvarez & Marsal Taxand

Andrews Kurth

Bracewell & Giuliani

Deloitte

Locke Lord & Bissell

Winner: Alvarez & Marsal Taxand


US: New York Transfer Pricing Firm of the Year

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Nominees

Ceteris

Deloitte

DLA Piper

Winner: Deloitte


US: New York Tax Firm of the Year

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Nominees

Cleary Gottlieb

Davis Polk & Wardwell

Deloitte

Dewey & LeBeouf

Mayer Brown

Shearman & Sterling

Sullivan & Cromwell

Winner: Sullivan & Cromwell


US: Los Angeles Transfer Pricing Firm of the Year

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Nominees

Deloitte

DLA Piper

Ernst & Young

Gibson Dunn & Crutcher

Winner: Deloitte


US: Los Angeles Tax Firm of the Year

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Nominees

DLA Piper

Pillsbury Winthrop

PwC

Skadden Arps Slate Meagher & Flom

Winner: DLA Piper


US: San Francisco Area Transfer Pricing Firm of the Year

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Nominees

Ceteris

Charles River Associates

Deloitte

DLA Piper

Winner: Charles River Associates


US: San Francisco Area Tax Firm of the Year

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Nominees

Armanino McKenna

Deloitte

DLA Piper

Fenwick & West

McDermott Will & Emery

Winner: DLA Piper


US: Washington DC Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie

Bingham McCutchen

Caplin & Drysdale

Cherry Bekaert & Holland

Ernst & Young

PwC

Sutherland

Winner: Ernst & Young


US: Washington DC Tax Firm of the Year

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Nominees

Alston & Bird

Baker & McKenzie

Bingham McCutchen

KPMG

Mayer Brown

Miller & Chevalier

PwC

Skadden Arps Slate Meagher & Flom

Sullivan & Cromwell

White & Case

Winner: Bingham McCutchen


Venezuela Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie

Candal/Taxand

Deloitte

PwC

Winner: Candal Taxand


Venezuela Tax Firm of the Year

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Nominees

Baker & McKenzie

Candal/Taxand

Deloitte

Macleod Dixon

PricewaterhouseCoopers

Winner: Baker & McKenzie


Venezuela Tax Disputes Firm of the Year

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Nominees

Baker & McKenzie

Deloitte

Winner: Deloitte


Latin America Transfer Pricing Firm of the Year

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Nominees

Deloitte

Grant Thornton

PwC

Salcedo & Cia

Winner: Deloitte


Latin America Banking Tax Firm of the Year

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Nominees

Ferrere

Guyer & Regules

Lefosse Advogados in cooperation with Linklaters

Mattos Filho Veiga Filho, Marrey Jr e Quiroga Advogados

Winner: Guyer & Regules


Latin America M&A Firm of the Year

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Nominees

Baker & McKenzie

Bichara, Barata, Costa & Rocha Advogados

Deloitte

Godoy y Hoyos

Hernández & Cía

KPMG

Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados

Miranda & Amado Abogados - Taxand

Muñoz Manzo y Ocampo

PwC

Winner: Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados


Latin America Tax Disputes Firm of the Year

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Nominees

Basham, Ringe y Correa

Bichara, Barata, Costa & Rocha Advogados

Carey y Cia

Ferrere

Godoy & Hoyos

Mattos Filho Veiga Filho Marrey Jr e Quiroga

Rueda Abadi Pereira

Winner: Mattos Filho Veiga Filho Marrey Jr e Quiroga


Latin America Indirect Tax Team of the Year

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Nominees

Baker & McKenzie

Basham, Ringe, and Correa

Bruchou, Fernandez, Madero & Lombardi (Taxand)

Deloitte

Lefosse Advogados (Linklaters)

Mattos Filho Veiga Filho Marrey Jr e Quiroga

Negri & Teijeiro Abogados

Winner: Mattos Filho Veiga Filho Marrey Jr e Quiroga


Latin America Energy Tax Firm of the Year

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Nominees

Baker & McKenzie

Bruchou, Fernandez, Madero & Lombardi - Taxand

Cariola Diez Pérez

Deloitte Colombia

Godoy & Hoyos

Guyer & Regules

Lefosse Advogados (Linklaters)

Muñoz Manzo y Ocampo

Winner: Lefosse Advogados in cooperation with Linklaters


Latin America In-House Tax Team of the Year

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Nominees

Camuzzi Gas

Monsanto Argentina

Philip Morris Brasil

Winner: Monsanto Argentina


North America In-House Tax Team of the Year

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Nominees

Diamond Foods

Exxon Mobil

Google

Tronox

Veritas (Symantec)

Winner: Veritas (Symantec)


North America Tax Disputes Firm of the Year

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Nominees

Blake Cassels & Graydon

Cleary Gottlieb Steen & Hamilton

Deloitte

Fraser Milner Casgrain

Mayer Brown

McCarthy Tetrault

McDermott Will & Emery

Osler Hoskin & Harcourt

Pillsbury Winthrop

Winner: Blake Cassels & Graydon


North America Energy Tax Firm of the Year

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Nominees

Blake Cassels & Graydon

Davies Ward Phillips & Vineberg

Dewey & LeBeouf

Linklaters

Pillsbury Winthrop

Vinson & Elkins

White & Case

Winner: Dewey & LeBoeuf


North America Tax Restructuring Team of the Year

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Nominees

Cleary Gottlieb Steen & Hamilton

Davies Ward Phillips & Vineberg

Deloitte

Dewey & LeBeouf

KPMG Canada

Winner: Deloitte


North America Capital Markets Tax Team of the Year

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Nominees

Cleary Gottlieb Steen & Hamilton

Debevoise & Plimpton

Linklaters

McCarthy Tétrault

Pillsbury Winthrop

Sullivan & Cromwell

Winner: Debevoise & Plimpton


Tax Court of Canada Firm of the Year

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Nominees

Blake Cassels & Graydon

Fraser Milner Casgrain

McCarthy Tétrault

Osler Hoskin & Harcourt

Winner: Osler Hoskin & Harcourt


North America M&A Tax Team of the Year

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Nominees

Alvarez & Marsal Taxand

Blake Cassels & Graydon

Cleary Gottlieb Steen & Hamilton

Deloitte

McCarthy Tetrault

Pillsbury Winthrop

Shearman & Sterling

Torys

White & Case

Winner: Shearman & Sterling


North America Banking Tax Firm of the Year

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Nominees

Davis Polk & Wardwell

Fasken Martineau

Freshfields Bruckhaus Deringer

Pillsbury Winthrop

Skadden Arps Slate Meagher & Flom

Winner: Skadden Arps Slate Meagher & Flom


US Tax Court Firm of the Year

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Nominees

Cooley

Mayer Brown

McDermott Will & Emery

Winner: Cooley


North America Indirect Tax Firm of the Year

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Nominees

Alvarez & Marsal Taxand

Baker & McKenzie

Deloitte

Ernst & Young

PwC

Winner: PwC


Best use of the Internet

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Nominees

Deloitte

Ernst & Young

PwC

Winner: PwC


North America Media & Entertainment Tax Firm of the Year

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Nominees

Cleary Gottlieb Steen & Hamilton

Davis Polk

DLA Piper

Winner: Cleary Gottlieb Steen & Hamilton


International Law Firm in the Americas

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Nominees

DLA Piper

Freshfields Bruckhaus Deringer

Linklaters

Winner: DLA Piper


North America Private Equity Tax Firm of the Year

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Nominees

Alvarez & Marsal Taxand

Cleary Gottlieb Steen & Hamilton

Davis Polk

Kirkland & Ellis

McCarthy Tétrault

Skadden Arps Slate Meagher & Flom

Winner: Kirkland & Ellis


Americas Tax Policy Firm of the Year

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Nominees

Blake Cassels & Graydon

Deloitte Canada

KPMG

Miller & Chevalier

White & Case

Winner: Deloitte Canada


Latin America Capital Markets Tax Firm of the Year

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Nominees

Guyer & Regules

Hernández & Cía

Lefosse Advogados in cooperation with Linklaters

Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados

Miranda & Amado Abogados - Taxand

Muñoz Manzo y Ocampo

Winner: Guyer & Regules


Latin America Tax Restructuring Firm of the Year

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Nominees

Baker & McKenzie

Bichara, Barata, Costa & Rocha Advogados

Bruchou Fernandez Madero & Lombardi - Taxand

KPMG

Lefosse Advogados in cooperation with Linklaters

Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados

Negri & Teijeiro Abogados

Prieto & Carrizosa

Winner: Negri & Teijeiro Abogados


Latin America Media & Entertainment Tax Firm of the Year

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Nominees

Carey y Cia

Estudio O’Farrell

Godoy y Hoyos Abogados

KPMG

Winner: Carey y Cia


Latin America Tax Firm of the Year

69.jpg

Nominees

Baker & McKenzie

Basham, Ringe, & Correa

Candal/Taxand

Deloitte

KPMG

Lefosse Advogados in cooperation with Linklaters

Mattos Filho, Veiga Filho, Marrey Jr e Quiroga

Miranda & Amado Abogados - Taxand

PwC

Winner: PwC


Latin America Private Equity Tax Firm of the Year

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Nominees

Lefosse Advogados in cooperation with Linklaters

Marval, O’Farrell & Mairal

Prieto & Carrizosa

Rodrigo Elias & Medrano

Veirano Advogados

Winner: Veirano Advogados


North America Tax Firm of the Year

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Nominees

Bingham McCutchen

Blake Cassels & Graydon

Cleary Gottlieb

Davis Polk

DLA Piper

Deloitte

Ernst & Young

Kirkland & Ellis

Mayer Brown

McCarthy Tétrault

McDermott Will & Emery

Skadden Arps Slate Meagher & Flom

Winner: Cleary Gottlieb Steen & Hamilton


North American Transfer Pricing Firm of the Year

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Nominees

Baker & McKenzie

Ceteris

Deloitte

DLA Piper

Ernst & Young

Winner: Deloitte


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