Editorial

Argentina: Tax awareness required for agro-food sector in Argentina

Carlos Casanovas, Gustavo Consoli, Diego Riesco and Pablo Belaich explore what this means for the tax affairs of the companies in the sector.

Brazil: How Brazil is reacting to international tax planning

Marienne Mendonça Shiota Coutinho looks at Brazil’s evolution in the international tax arena and what this means for foreign investors

Central America, Panama and Dominican Republic: Tax policy matters: The Central American outlook

With elections on the way for 2012 in a number of countries in the Central American region, Rafael Sayagués of Ernst & Young considers the most important aspects of tax policy that will be focused on in the coming years

Colombia: The substance over form principle in Colombian tax

Martin Acero and Laura Sanint from Prieto & Carrizosa analyse the tax environment in Colombia and explore the growing relevance of the substance over form principle for tax matters in the country.

Latin America transfer pricing

Lawyers from Baker & McKenzie investigate transfer pricing law and developments from across the region.

Mexico: Transfer of intangibles: objectives and limitations

Gerardo Napolitano and Jaime Espinosa de los Monteros of Muñoz Manzo y Ocampo explore the issues surrounding intangibles transfers in Mexico.