After a stint in Paris at the OECD, Jorge Eduardo Correa Cervera has moved back to Mexico, where he is now central administrator at the national Tax Administration Service (SAT). Matthew Gilleard speaks to the man who has traded coq au vin and camembert for fajitas and frijoles.
Gabriel Gotlib, Fernando Vaquero and Martina Caunedo of Marval, O’Farrell & Mairal outline the latest changes to the Argentine Income Tax Law, including new capital gains and dividend taxation provisions.
Gustavo Brigagão and Bruno Lyra of Ulhôa Canto provide an assessment of state tax controversies related to Brazil’s oil industry.
Carlos Ayub and Alexandro Tinoco from Deloitte Brazil explore Brazil’s complex transfer pricing environment, which has grown even more burdensome in light of tax technology changes brought in to deal with Big Data.
Horacio Dinice, with the assistance of transfer pricing leaders from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries from the region except Brazil, Chile and Mexico), introduces an update on new rules in Central and South America and details the topics dominating the time of taxpayers in the region.
Deloitte’s Simón Somohano and Hernán Katz look at the latest developments stemming from the OECD-led BEPS project and analyse specifically how taxpayers in Mexico are likely to be affected.
Rafael Sayagues, Alexandre Barbellion and Isabel Chiri of EY explore the growing influence of global tax trends on countries in the Central American region, assessing whether harmonisation is making taxpayers’ lives easier or harder.
Alberto Maturana of Baker & McKenzie analyses the Chilean tax reform package that is working its way through Congress, warning taxpayers of changes they are likely to be faced with from next year onwards.
The past three years have seen significant changes to the Colombian tax framework, generally constituting a convergence with international tax concepts. Ximena Zuluaga and Luis Orlando Sánchez, of EY, explore the changes introduced by the 2012 tax reform and associated regulations released at the end of 2013 and assess the scope for further reform measures.
As a result of globalisation, a lot of transactions today take place overseas. This has led to the phenomenon of double taxation becoming a real issue for companies and their shareholders. Martín Acero and Andrés Millán of prietocarrizosa explore how Colombian tax credits can mitigate double taxation concerns.