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Editorial

Latin America is sometimes viewed as a volatile area of the tax world, a place where policies and regulations change regularly and diverge from international norms, such as those set by the OECD and other multilateral bodies. And the region's revenue authorities are often accused of being overly aggressive in their pursuit of tax collection.

September 05 2012

ATO identifies positive alternative dispute resolution trend

The Australian Taxation Office (ATO) has released its first publication reviewing trends in its tax litigation and has identified that taxpayers are increasingly avoiding court by turning to alternative dispute resolution (ADR) and have enjoyed more success in recent cases.

Joe Dalton, September 05 2012

Interview: Argentine tax authority reveals compliance secrets

In an exclusive interview, Guillermo Michel, Deputy Director of the Deputy Directorate General of Technical and Institutional Coordination at La Administración Federal de Ingresos Públicos (AFIP), talks to Matthew Gilleard about recent and future compliance initiatives, the challenges the tax authority faces, inter-jurisdictional cooperation, and why it wants taxpayers to be successful in their economic activities.

September 05 2012

Brazil: Understanding the Tax on Financial Operations (IOF)

During the recent and most severe global economic crisis in more than six decades, Brazil is proving to be a solid and strong economy and has been identified as one of the largest consumer markets in the world, as well as a major centre of opportunities for foreign investors, says Marienne Mendonça Shiota Coutinho, of KPMG.

September 05 2012

Latin American transfer pricing

In a series of articles coordinated by Moisés Curiel, Baker & McKenzie’s transfer pricing experts investigate transfer pricing regulations and developments in Argentina, Brazil, Chile, Colombia, Peru, Venezuela, Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama, Dominican Republic, Trinidad and Tobago, Mexico, and Uruguay.

September 05 2012

Colombia: Recent tax developments and their impact

During the last year, Colombia has developed several tax policies, official interpretations and rulings, which have had particular influence in the international tax field. Carolina Rozo and Andrea Prieto, of prietocarrizosa explore these modifications, which seek to adapt Colombian legislation and its interpretation to international tax models.

September 05 2012

Mexico: Mexican taxation and human rights

Two recent events in the Mexican legal sphere have led to important implications for how legal provisions, including those relating to tax, should be interpreted and applied, say Nora Morales and Ramon Orendain of Chevez, Ruiz, Zamarripa y Cía.

September 05 2012

ECJ’s Portugal Telecom ruling means more flexibility on VAT deductions

Today’s judgment by the European Court of Justice (ECJ) in the Portugal Telecoms case should give taxpayers increased flexibility in choosing VAT deduction methods, advisers say.

Joe Dalton, September 05 2012

How to avoid a tax dispute in Singapore

Singapore is renowned for its multinational-friendly tax regime and for being a favourable holding company jurisdiction. However, this does not mean that disputes with the authorities cease to be a concern for taxpayers in the country.

September 05 2012

ECJ says UK group relief rules breach EU law in Philips Electronics case

The European Court of Justice (ECJ) has decided that HMRC’s attempts to stop Philips UK claiming group tax relief on losses transferred from a domestic permanent establishment (PE) infringed EU law.

Joe Dalton, September 05 2012

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