Central America

Baker McKenzie’s practitioners provide an update on the general anti-avoidance rules in Mexico, Peru, Colombia, Chile and Venezuela with an insight on the challenges and opportunities faced by tax authorities and taxpayers.

Francisco J Matus Bravo and Norberto Ruiz of Basham Ringe & Correa describe the tax treatment applicable in Mexico to dividends paid to US residents, based on income tax law and the US–Mexico tax treaty.

Deloitte’s transfer pricing experts report on the mandatory disclosure regime obligations in Mexico and the trends in transfer pricing audits across Central America.