U.S. AND LATIN AMERICA TAX PRACTICE TRENDS - 12TH ANNUAL MANDARIN ORIENTAL HOTEL MIAMI JUNE 12-14, 2019 WEALTH MANAGEMENT WORKSHOP JUNE 12 TAX ...
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12TH ANNUAL
U.S. AND LATIN AMERICA
TAX PRACTICE TRENDS
MANDARIN ORIENTAL HOTEL • MIAMI
JUNE 12-14, 2019
WEALTH MANAGEMENT WORKSHOP • JUNE 12
TAX EXECUTIVES WORKSHOP • JUNE 12
CONFERENCE PROGRAM sponsored by Mayora & Mayora
USA Branch
PLATINUM SPONSOR
GOLD SPONSOR
SILVER SPONSORS
BRONZE SPONSOR
The Educational Affiliate of the Tax Lawyer
FRIENDS SPONSORS
INFORMATION
VENUE
Mandarin Oriental, 500 Brickell Key Dr, Miami, FL 33131
Tel: (305) 913-8288 | Website: http://www.mandarinoriental.com/miami/
REGISTRATION
Registration for the Workshops and Conference will be available in the Ballroom
Foyer of the Mandarin Oriental Hotel at 12:00 p.m. Eastern on Wednesday, June
12. All individuals attending any part of the Conference must register and pay the
registration fee. Shared registrations are not permitted.
WIFI ACCESS
Complimentary WiFi access is available to Conference delegates using the following
network and password.
Network: MandarinOriental Password: covington (all lowercase)
Sponsored by:
MOBILE APPLICATION
Download the app to your smart phone or tablet by using your device to scan the
QR code or visit http://ambar.org/taxapps. Use the app to view the program, create
a personalized agenda, access the latest conference materials, find speakers and
fellow delegates and receive updates throughout the conference.
Sponsored by:
CONFERENCE MATERIALS
Materials for the Workshops and Conference are available at the following website:
www.americanbar.org/groups/taxation/events_cle/meeting_materials/19latin_materials/
EXHIBITORS
The following exhibitors will be open on Wednesday from 12:00 p.m. – 5:30 p.m.,
on Thursday from 8:00 a.m. – 5:30 p.m., and on Friday from 8:00 a.m. – 3:30 p.m.
The Educational Affiliate of the Tax Lawyer
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 3
AT-A-GLANCE
Time Session Title Location Page
Wednesday, June 12
12:00 p.m. – Registration of Delegates Ballroom 7
5:30 p.m. Foyer
12:45 p.m. – Wealth Management Workshop Opening Salon 3 7
1:00 p.m. Remarks
12:45 p.m. – Tax Executives Workshop Opening Remarks Salon 2 7
1:00 p.m.
1:00 p.m. – Advising HNWIs in a New Era of Taxation: Salon 3 7
3:00 p.m. Suitable Holding Company Regimes,
Opportunities and Traps Behind the
Non-Resident/Non-Domiciled Income Tax
Regimes for Individuals, and Alternatives to
Reorganize
1:00 p.m. – Electronic Tax Compliance in Latin America: Salon 2 8
2:15 p.m. Processes and Systems from a BEPS/CbC
Perspective
2:15 p.m. – Tax Executives Workshop Networking Break Ballroom 8
2:45 p.m. Foyer
2:45 p.m. – Managing an In-House Tax Department in Salon 2 8
4:00 p.m. Latin America and Adding Value in Tough
Times
3:00 p.m. – Wealth Management Workshop Networking Ballroom 9
3:30 p.m. Break Foyer
3:30 p.m. – Wealth Management Workshop Roundtable Salon 1 9
5:30 p.m. Discussion Session
4:00 p.m. – Electronic Tax Audits and Litigation in Latin Salon 2 10
5:15 p.m. America: The In-House Perspective
4 12th Annual U.S. and Latin America Tax Practice Trends Conference
AT-A-GLANCE
Time Session Title Location Page
Thursday, June 13
7:30 a.m. – Registration of Delegates Ballroom 11
5:30 p.m. Foyer
7:30 a.m. – Breakfast Symposium sponsored by Hong Kong 11
8:30 a.m. Baker McKenzie — Latin American Family Room
Enterprises and Multijurisdictional Ties –
Practicing Law in a Global Landscape
8:00 a.m. – Networking Breakfast Ballroom 11
8:50 a.m. Foyer
8:50 a.m. – Tax Practice Trends Conference Opening Salon 3 11
9:00 a.m. Remarks for Concurrent Session A
8:50 a.m. – Tax Practice Trends Conference Opening Salon 2 12
9:00 a.m. Remarks for Concurrent Session B
9:00 a.m. – The Taxation of Digital Services: A World of Salon 3 12
10:30 a.m. Change
9:00 a.m. – “Hidden Wealth”: The Global Campaign for Salon 2 12
10:30 a.m. Tax Transparency – the Latin Response
10:30 a.m. – Networking Break Ballroom 13
11:00 a.m. Foyer
11:00 a.m. – Impact of U.S. Tax Reform on U.S. Compa- Salon 3 13
12:30 p.m. nies Investing in Latin America: What Could
Companies Expect in the Future?
11:00 a.m. – The Multilateral Instrument (MLI), Salon 2 14
12:30 p.m. Interpretation, Application and Potential
Pitfalls
12:30 p.m. – Keynote Luncheon Salon 1 14
2:00 p.m.
2:00 p.m. – Impact of U.S. Tax Reform on Latin Ameri- Salon 3 15
3:30 p.m. can Investment in the United States
2:00 p.m. – Hybrid Instruments/ATAD/Anti-Hybrid Rules Salon 2 15
3:30 p.m.
3:30 p.m. – Networking Break Ballroom 16
4:00 p.m. Foyer
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 5
AT-A-GLANCE
Time Session Title Location Page
4:00 p.m. – The Changing Landscape in Laws Across Salon 3 16
5:30 p.m. Jurisdictions and its Implications for Tax
Controversy and Litigation
4:00 p.m. – Cryptocurrency and Blockchain: An Salon 2 16
5:30 p.m. Introduction to the New Frontier
6:00 p.m. – Networking Cocktail Reception Mandarin 17
7:00 p.m. (Complimentary) Oriental
Beach
7:00 p.m. – Networking Dinner (Paid Ticketed Event) The Wine 17
9:00 p.m. Room at the
Mandarin
Friday, June 14
8:00 a.m. – Registration of Delegates Ballroom 18
5:30 p.m. Foyer
8:00 a.m. – Networking Breakfast Ballroom 18
8:50 a.m. Foyer
9:00 a.m. – Digital Economy Roundtable Discussion Salon 3 18
10:30 a.m.
9:00 a.m. – The Impact of Tax Reform in Selected Latin Salon 2 19
10:30 a.m. American Jurisdictions on International
Transactions
10:30 a.m. – Networking Break Ballroom 20
11:00 a.m. Foyer
11:00 a.m. – Exploring the Complex Relationship Be- Salon 3 20
12:30 p.m. tween Taxpayers and Tax Authorities
11:00 a.m. – The Effect of EU Information Exchange Salon 2 21
12:30 p.m. Rules and ATAD on Cross-Border
Transactions with Latin America and the
United States
12:30 p.m. – Networking Luncheon 21
2:00 p.m.
2:00 p.m. – Global Executives: When Is a Permanent Salon 3 21
3:30 p.m. Establishment Created, and What’s the
Income Attributable to It?
2:00 p.m. – A Time of Change – The Current State of Salon 2 22
3:30 p.m. Mergers and Acquisitions in Latin America
6 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 12, 2019 WEDNESDAY WEALTH MANAGEMENT & TAX EXECUTIVES WORKSHOPS 12:00 p.m. – 12:45 p.m. Ballroom Foyer Registration of Delegates 12:45 p.m. – 1:00 p.m. Salon 3 Wealth Management Workshop Opening Remarks 12:45 p.m. – 1:00 p.m. Salon 2 Tax Executives Workshop Opening Remarks 1:00 p.m. – 3:00 p.m. Salon 3 Wealth Management Workshop I Advising HNWIs in a New Era of Taxation: Suitable Holding Company Regimes, Opportunities and Traps Behind the Non- Resident/Non-Domiciled Income Tax Regimes for Individuals, and Alternatives to Reorganize The panelists will compare alternative holding company regimes from the perspective of the different jurisdictions (participation exemption, free distribution of dividends, territorial regimes, treaty network, wealth tax and inheritance tax, by laws and shareholder agreements). The panel will analyze the advantages offered by the non-resident/non-domiciled income tax regimes: main requirements, impact on business structures, reporting, etc. vis-à-vis the impact under CFC/PFIC rules, territorial regimes, low tax jurisdictions, etc. Co-Chairs Iñigo Aguirrezabala, Cuatrecasas, Barcelona, Spain Seth Entin, Holland & Knight LLP, Miami, FL, USA Speakers Juan Camilo De Bedout, Posse Herrera Ruiz, Bogotá, Colombia Flavia Allegro Gerola, Trench Rossi Watanabe, São Paulo, Brazil Richard Giangrande, Macfarlanes LLP, London, England Ronald Nobrega, Fasken Martineau DuMoulin LLP, Toronto, ON, Canada Pedro Ramirez Mota Velasco, Turanzas, Bravo & Ambrosi, S.C., Mexico City, Mexico www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 7
JUNE 12, 2019 WEDNESDAY
1:00 p.m. – 2:15 p.m. Salon 2
Tax Executives Workshop I
Electronic Tax Compliance in Latin America: Processes and
Systems from a BEPS/CbC Perspective
This panel will cover the main challenges for companies in Latin America in
establishing and managing electronic tax compliance, audits and litigation in the
region. It is known that Latin America has significantly more complex compliance
and court systems than other regions. Companies need to be prepared to operate
in such a sophisticated, electronic and adversarial environment. The speakers will
cover what the best systems and controls for Latin America are and how to create
and maintain processes that are compliant from local perspectives from compliance,
through inspections.
Chair
Ivan Ferreira, Siemens, São Paulo, Brazil
Speakers
Maria Fernanda Campos, Ford Motor Company, São Paulo, Brazil
Carlos Rivero, Mercado Libre, Buenos Aires, Argentina
2:15 p.m. – 2:45 p.m. Ballroom Foyer
Tax Executives Workshop Networking Break
2:45 p.m. – 4:00 p.m. Salon 2
Tax Executives Workshop II
Managing an In-House Tax Department in Latin America and
Adding Value in Tough Times
This panel will address the best practices for managing in-house tax talent in Latin
America, including the skill set required and demands of the in-house tax job in
Latin America in times of an economic crisis.
The panel will also address how to efficiently communicate Latin America tax issues
to headquarters and add value in tough times. This includes best communication
techniques & strategies and how to support and enable businesses in the more
than 21 different jurisdictions in the region. Speakers will share cases on their
management style, communication and work that have made a difference to their
companies and added to the bottom line.
Chair
Alejandro Ramallo, DHL Latin America, Buenos Aires, Argentina
Speakers
Stuart Chessman, Vivendi S.A., New York, NY, USA
Rafael Toribio Nunes, Sanofi, São Paulo, Brazil
8 12th Annual U.S. and Latin America Tax Practice Trends ConferenceJUNE 12, 2019 WEDNESDAY
3:00 p.m. – 3:30 p.m. Ballroom Foyer
Wealth Management Workshop Networking Break
3:30 p.m. – 5:30 p.m. Salon 1
Roundtable Discussion Session
Wealth Management Workshop II
In an interactive and dynamic format, participants will be able to rotate through four
separate tables, each with their own topic, and participate in discussions led by
industry leaders to address pressing and relevant issues affecting clients, including
the following:
• Relocation Strategies: How to Enter and How to Exit
• Trusts, Foundations and Other Fiduciary Arrangements: Who Faces the Tax
Burden?
• Marital Shares and Pre-Nuptial Arrangements: When Do They Fail?
• The Evolution of Tax Transparency Including CRS and Public Registries:
Where Do We Stand?
Panel Co-Chairs
Rodrigo Castillo, Baker McKenzie, Bogotá, Colombia
Kathryn von Matthiessen, Katten Muchin Rosenman LLP, New York, NY, USA
Relocation Strategies Table Co-Chairs
Percy Castle, Casa Hierro Abogados, Lima, Perú
Erika Litvak, Greenberg Traurig PA, Miami, FL, USA
Trusts Table Co-Chairs
Javier Canosa, Canosa Abogados, Buenos Aires, Argentina
Shelly Meerovitch, Bernstein Global Wealth Management, New York, NY, USA
Marital Shares Table Co-Chairs
Camilo Cortés, Dentons Cardenas & Cardenas, Bogotá, Colombia
Rosie Schumm, Forsters LLP, London, England
Transparency Table Co-Chairs
Cecilia (Ceci) Hassan, Baker McKenzie, Miami, FL, USA
Roberto Padilla Ordaz, Chevez, Ruiz, Zamarripa y Cia., S.C., Mexico City, Mexico
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 9JUNE 12, 2019 WEDNESDAY 4:00 p.m. – 5:15 p.m. Salon 2 Tax Executives Workshop III Electronic Tax Audits and Litigation in Latin America: The In- House Perspective How to best manage a tax dispute in an electronic environment, from the collection and use of data, answering IDRs, the audit/inspection through the assessment and judicial disputes including the managing external tax counsel/consultants. The panel will share how they plan and manage and audit as well as choose and work their external tax counsel. What are the best strategies to avoid and manage an audit? When to litigate or not? Chair Roberto Alvarez Lopez, Grupo Posadas, Mexico City, Mexico Speakers Florencia Lucila Misrahi, Cargill S.A.C.I., Buenos Aires, Argentina Juan Pablo Wills, Uber, Bogotá, Colombia 10 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 13, 2019 THURSDAY
TAX PRACTICE TRENDS CONFERENCE — DAY 1
7:30 a.m. – 5:30 p.m. Ballroom Foyer
Registration of Delegates
7:30 a.m. – 8:30 a.m. Hong Kong Room
Breakfast Symposium
Latin American Family Enterprises and Multijurisdictional Ties
– Practicing Law in a Global Landscape
Nowadays, Latin American families and their enterprises are global; they are
interrelated across and beyond the region and are no longer necessarily confined
to just one country. Businesses increasingly have multijurisdictional and digital
presences and family members may have multiple nationalities and residences.
Given that reality, today more than ever the provision of legal advice to Latin
American family enterprises requires a holistic approach considering cultural
diversity, legal distinctions amongst the countries, and the need for creative
solutions. We will present case studies illustrating issues arising from these new
realities and practical solutions we have seen.
Speakers
José P. Barnola, Jr., Baker McKenzie, Mexico City, Mexico
Simon P. Beck, Baker McKenzie, New York, NY, USA
Rodrigo Castillo, Baker McKenzie, Bogotá, Colombia
Flavia Allegro Gerola, Trench Rossi Watanabe, São Paulo, Brazil
Cecilia (Ceci) Hassan, Baker McKenzie, Miami, FL, USA
Sponsored by:
8:00 a.m. – 8:50 a.m. Ballroom Foyer
Networking Breakfast
8:50 a.m. – 9:00 a.m. Salon 3
Opening Remarks for Concurrent Session A
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 11JUNE 13, 2019 THURSDAY 8:50 a.m. – 9:00 a.m. Salon 2 Opening Remarks for Concurrent Session B 9:00 a.m. – 10:30 a.m. Salon 3 Concurrent Session A The Taxation of Digital Services: A World of Change Latin America, Europe and North America all face a revolution in tax law triggered by the explosive growth of the digital economy. Individual jurisdictions have adopted new legal measures on a national and subnational level. In parallel to these actions, the OECD has launched a broad process of discussion in an attempt to find a global framework. This panel will examine the digital economy as it affects Latin America, will review what changes in tax law have been implemented so far and what legislation and solutions are now under consideration for the future. Both direct and indirect taxation will be addressed. Co-Chairs Stuart Chessman, Vivendi, New York, NY, USA Guillermo Teijeiro, Teijeiro & Ballone, Buenos Aires, Argentina Speakers Julio Castro, KPMG LLP, London, England Agnès de l’Estoile Campi, CMS Francis Lefebvre Avocats, Paris, France Rosario Huet, Ramírez, Gutiérrez-Azpe, Rodríguez-Rivero y Hurtado S.C., Mexico City, Mexico Sergio André Rocha, Sergio André Rocha Advocacia & Consultoria Tributária, Rio de Janeiro, Brazil Juan David Velasco, Posse Herrera Ruiz, Bogotá, Colombia Juan Pablo Wills, Uber, Bogotá, Colombia 9:00 a.m. – 10:30 a.m. Salon 2 Concurrent Session B “Hidden Wealth”: The Global Campaign for Tax Transparency – the Latin Response Tax evasion, particularly by ultra-high net worth individuals, is flourishing. One commentator estimates that 8% of the global financial wealth of households is held in tax havens, about $7.6 trillion at the end of 2013. In response, a number of governments, tax authorities, and supranational organizations have initiated a variety of efforts to uncover these hidden financial assets. The panel session would include, inter alia, a discussion of recent Latin American developments with regard to: 12 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 13, 2019 THURSDAY • The Common Reporting System (CRS) • Golden Passports • Economic Substance Requirements for Shell Companies • Beneficial Ownership Disclosure • Tax Haven Black Lists • OECD Global Forum on Tax Transparency Co-Chairs Leonard Schneidman, Andersen Tax LLC, Boston, MA, USA Alejandro Torres, Chevez, Ruiz, Zamarripa y Cia., S.C., Mexico City, Mexico Speakers Alberto Benshimol, D’Empaire Reyna Abogados, Caracas, Venezuela Renata Emery, Stocche Forbes Advogados, Rio de Janeiro, Brazil Kat Saunders Gregor, Ropes & Gray LLP, Boston, MA, USA Javier Robalino, FERRERE, Quito, Ecuador Cristian E. Rosso Alba, Rosso Alba, Francia & Asociados, Buenos Aires, Argentina 10:30 a.m. – 11:00 a.m. Ballroom Foyer Networking Break 11:00 a.m. – 12:30 p.m. Salon 3 Concurrent Session A Impact of U.S. Tax Reform on U.S. Companies Investing in Latin America: What Could Companies Expect in the Future? The U.S. tax reform legislation affects the way in which U.S. companies structure their operations in Latin America. Our panel will discuss the latest challenges that U.S. companies and their subsidiaries are facing in Latin America as a result of the 2017 Tax Act. The panel will also discuss potential tax policy and regulatory changes in the U.S. and Latin America that companies should be aware of. Co-Chairs Fernando Camarena, Foley Gardere Arena, Mexico City, Mexico Jorge E. Castro, Miller & Chevalier Chartered, Washington, DC, USA Speakers Isabel Espinoza, Baraona Fischer & Cia., Santiago, Chile Juan Pablo Godoy, Godoy & Hoyos Abogados, Bogotá, Colombia Maria Carolina Grecco Bazzanelli, Mayer Brown, São Paulo, Brazil Gustavo Lazo, Rodrigo, Elías & Medrano Abogados, Lima, Perú Scott M. Levine, Jones Day, Washington, DC, USA Florencia Lucila Misrahi, Cargill S.A.C.I., Buenos Aires, Argentina www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 13
JUNE 13, 2019 THURSDAY 11:00 a.m. – 12:30 p.m. Salon 2 Concurrent Session B The Multilateral Instrument (MLI), Interpretation, Application and Potential Pitfalls The MLI entered into force on 1 July, 2018 and its provisions became effective on 1 January, 2019 for the first tax treaties concluded among the participating jurisdictions. Therefore, the BEPS tax treaty related measures are now a reality. After providing an update on the current status of the MLI, including the new guidance on the Synthesized texts, the panel will focus on the practical implications for cross-border corporate structures deriving from the MLI anti-treaty abuse provisions. The complexity of the application of the MLI provisions coupled with the proliferation of unilateral domestic anti-avoidance measures may render the application of tax treaties more and more difficult going forward. In particular, the panel will discuss - also with reference to concrete examples – the possible impact of these new provisions and their interaction with general anti-avoidance rules, and other legal and policy developments. In addition to BEPS, new OECD initiatives starting from the taxation of activities derived from digital services rendered abroad and indirect taxation on digital services raise the question of whether the balance in treaties regarding source and residence taxation now settled for a century is changing. Co-Chairs Roberto Duque Estrada, Brigagão Duque-Estrada, Rio de Janeiro, Brazil Prof. Fred Murray, University of Florida Levin College of Law, Gainesville, FL, USA Speakers Delcia Capocasale, Cuatrecasas, New York, NY, USA Benjamín Cubides Pinto, CUVAL Abogados, Bogotá, Colombia Sylvia Dikmans, Houthoff Buruma, Amsterdam, The Netherlands Ricardo León Santacruz, Sánchez DeVanny, Mexico City, Mexico Daniela Rey, Bruchou, Fernández Madero & Lombardi, Buenos Aires, Argentina Jeffrey L. Rubinger, Bilzin Sumberg, Miami, FL, USA 12:30 p.m. – 2:00 p.m. Salon 1 Keynote Luncheon Introduction Leandro M. Passarella, Passarella Abogados, Buenos Aires, Argentina Keynote Speaker Prof. Reuven S. Avi-Yonah, Director, International Tax LLM Program, University of Michigan Law School, Ann Arbor, MI, USA 14 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 13, 2019 THURSDAY 2:00 p.m. – 3:30 p.m. Salon 3 Concurrent Session A Impact of U.S. Tax Reform on Latin American Investment in the United States The recent U.S. tax reform significantly tilted the tax rate differential, among other changes, to favor greater investment into the United States. This session will review the U.S. tax reform and recent regulations issued by the Treasury Department in combination with the tax framework of various jurisdictions in Latin America and changes in the tax legislation adopted by those jurisdictions in light of the US tax reform with a focus on the structuring of Latin American investments into the United States, and trends in the region. Co-Chairs Eduardo Cukier, Curtis, Mallet-Prevost, Colt & Mosle LLP, New York, NY, USA Fernando Tonanni, Machado Meyer, São Paulo, Brazil Speakers Jason S. Bazar, Mayer Brown, New York, NY, USA Mariana Eguiarte, Sánchez DeVanny, Mexico City, Mexico Andrés González, DLA Piper Martinez Beltran, Bogotá, Colombia Corina Laudato, Mitrani Caballero & Ruiz Moreno, Buenos Aires, Argentina Rocío Liu, Miranda & Amado Abogados, Lima, Perú 2:00 p.m. – 3:30 p.m. Salon 2 Concurrent Session B Hybrid Instruments/ATAD/Anti-Hybrid Rules This panel will cover recent legislative and judicial efforts to combat hybrid entities and instruments that have prevailed in international tax planning. The panel will cover situations where new rules may cause multiple taxation and taxpayer defensive planning to ameliorate the adverse effect of these new rules, with a focus on Latin America. Co-Chairs Mario Gorziglia, Prieto Abogados, Santiago, Chile Sam Kaywood, Alston & Bird, Atlanta, GA, USA Speakers Maximiliano Batista, Martinez de Hoz & Rueda, Buenos Aires, Argentina Rafael Moll de Alba, Charles Russell Speechlys, Luxembourg, Luxembourg Pere Pons, Chevez, Ruiz, Zamarripa y Cia., S.C., Madrid, Spain Carolina Rozo, Philippi Prietocarrizosa Ferrero DU & Uría, Bogotá, Colombia Ramon Tomazela, Mariz de Oliveira e Siqueira Campos Advogados, São Paulo, Brazil Guilherme Viegas Di Ricco, AES Corporation, Panama City, Panama www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 15
JUNE 13, 2019 THURSDAY 3:30 p.m. – 4:00 p.m. Ballroom Foyer Networking Break 4:00 p.m. – 5:30 p.m. Salon 3 Concurrent Session A The Changing Landscape in Laws Across Jurisdictions and its Implications for Tax Controversy and Litigation This panel will address key new provisions in Latin American countries, including retroactive provisions, issues in United States statutes and regulations, and the impact of these changes on the controversy landscape with specific examples. Co-Chairs Kevin Otero, Covington & Burling LLP, New York, NY, USA Jessica Power, Carey y Cia., Santiago, Chile Speakers Felipe Aroca, Aroca Vives, Barranquilla, Colombia Maria Fernanda Campos, Ford Motor Company, São Paulo, Brazil Jorge Lopes Jr., Pinheiro Neto, São Paulo, Brazil Marcelo Núñez, Perez Alati, Grondona, Benites & Arntsen, Buenos Aires, Argentina Nathalie Rodríguez Paris, LEGA Abogados, Caracas, Venezuela 4:00 p.m. – 5:30 p.m. Salon 2 Concurrent Session B Cryptocurrency and Blockchain: An Introduction to the New Frontier This panel will discuss the taxation of transactions involving cryptocurrency while also introducing new advances in blockchain technology that may forever change the way that Latin American tax authorities will be able to track future domestic and cross-border transaction. The panel will initially introduce many of the important concepts associated with cryptocurrency and blockchain, such as “forks,” “mining,” “airdrops” and “ICOs.” Thereafter, the panel will present various examples of domestic and cross-border cryptocurrency/blockchain transactions while describing the tax consequences of those transactions in each of the represented countries. 16 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 13, 2019 THURSDAY
Co-Chairs
Juan Carlos Garantón, Torres Plaz & Araujo, Caracas, Venezuela
Richard Winston, Winston Legal Group LLC, Miami, FL, USA
Speakers
Eduardo Brandt López, Creel, García-Cuéllar, Aiza y Enríquez, Mexico City, Mexico
Renato Souza Coelho, Stocche Forbes Advogados, São Paulo, Brazil
Michael Meisler, Ernst & Young, New York, NY, USA
Ricardo Mihura Estrada, Leverone & Mihura Estrada, Buenos Aires, Argentina
Elizabeth Paya, Cariola, Díez, Pérez-Cotapos Abogados, Santiago, Chile
6:00 p.m. – 7:00 p.m. Mandarin Oriental Beach
Networking Cocktail Reception (inclement weather location: Salon 1)
(Complimentary)
Sponsored by:
7:00 p.m. – 9:00 p.m. The Wine Room at the Mandarin
NEW! Networking Dinner
(Paid Ticketed Event)
Sponsored by:
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 17JUNE 14, 2019 FRIDAY TAX PRACTICE TRENDS CONFERENCE — DAY 2 8:00 a.m. – 3:30 p.m. Ballroom Foyer Registration of Delegates 8:00 a.m. – 9:00 a.m. Ballroom Foyer Networking Breakfast 9:00 a.m. – 10:30 a.m. Salon 3 Concurrent Session A Digital Economy Roundtable Discussion The digital economy presents many challenges for the tax adviser. Are the new digital economy business models simply expansions of “old economy” business models (for instance, the move from catalog shopping to online shopping) or are they something new entirely? This session will have multiple round-tables discussing different “digital economy” business models, considering how taxing authorities in different jurisdictions are analyzing the issue and the extent to which they are transforming their tax systems to address these different business models. Co-Chairs Ana Lucía Ferreyra, Pluspetrol, Montevideo, Uruguay David Shapiro, Saul Ewing, Philadelphia, PA, USA Table Co-Chairs Paul D. Carman, Chapman and Cutler LLP, Chicago, IL, USA Victor A. Jaramillo, Caplin & Drysdale, Washington, DC, USA Diego Salto van der Laat, Consortium Legal, San José, Costa Erika Yumi Tukiama, Chiarottino & Nicoletti, São Paulo, Brazil Speakers Valeria D’Alessandro, Goldemberg Saladino, Hermida Rolando & Asociados, Buenos Aires, Argentina Guadalupe Díaz-Súnico, Lener, Barcelona, Spain Catalina Jaramillo Hernández, Brigard & Urrutia, Bogotá, Colombia Carlos Eduardo Orsolon, Demarest, São Paulo, Brazil Javier Otegui, Guyer & Regules, Montevideo, Uruguay Nicolas Procopio, Allende & Brea, Buenos Aires, Argentina Arturo Tiburcio, Hogan Lovells, Mexico City, Mexico Fernando M. Vaquero, Marval O’Farrell & Mairal, Buenos Aires, Argentina David Warthon, Ernst & Young, Lima, Perú Juan Pablo Wills, Uber, Bogotá, Colombia 18 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 14, 2019 FRIDAY
9:00 a.m. – 10:30 a.m. Salon 2
Concurrent Session B
The Impact of Tax Reform in Selected Latin American
Jurisdictions on International Transactions
The 2018 year was one of political and economic turmoil and change in most
economies in Latin America. With new governments has come tax reform which
continues the ongoing process of strengthening and modernizing many of the Latin
American domestic tax regimes. While only two countries - Chile and Mexico - are
members of the OECD, numerous other Latin American countries have joined the
Inclusive Framework and are currently active participants in the discussions relating
to actions included in the BEPS project. Tax reforms in some of these countries
are fundamentally based on or in response to the BEPS initiatives; while other
jurisdictions have clearly indicated a preference to focus on tax changes to support
their specific political or socio-economic agendas. The panel will discuss some of
the more substantial reforms in selected Latin American jurisdictions and examine
how these changes will affect foreign multinationals and international business
transactions with some connection to those jurisdictions.
Y O U R D E D I C A T E D
P A R T N E R I N
T H E A M E R I C A S LEADING TOGETHER
We have a dedicated Americas team with in-depth experience
and expertise in the set-up and administration of structures
for clients in the US, Mexico, Brazil and other key countries in
the region. Our team of qualified professionals can support
you on a wide range of fiduciary solutions, from simple holding
structures to complex, sophisticated structures with multiple
asset types under administration.
We pride ourselves on the relationships we build with our
clients and as an award-winning provider of fund, corporate
and private wealth services, we know we’ll be the perfect
partner for you.
F U N D S | C O R P O R AT E | P R I VAT E W E A LT H
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ jtcgroup.com
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Information on JTC and its applicable regulators can be accessed via www.jtcgroup.comJUNE 14, 2019 FRIDAY Co-Chairs María Carolina Cano González, AraqueReyna, Caracas, Venezuela Elinore Richardson, EMKDM Global Consultants Inc., Toronto, ON, Canada Speakers Fabian Birnbaum, FBM Advisory, Montevideo, Uruguay Francisca Fernández, Guerrero Valle Garcés Abogados, Santiago, Chile Wayne Fields, DGM Financial Group, St. Michael, Barbados Marco Monteiro, Veirano Advogados, São Paulo, Brazil Maria de los Angeles Olano, Beccar Varela, Buenos Aires, Argentina Jorge Otoya Cabrera, Estudio Muñiz, Lima, Perú 10:30 a.m. – 11:00 a.m. Ballroom Foyer Networking Break 11:00 a.m. – 12:30 p.m. Salon 3 Concurrent Session A Exploring the Complex Relationship Between Taxpayers and Tax Authorities This panel of government personnel and private practitioners will explore in some detail the complex relationships between and among tax authoritites and taxpayers across a selected landscape of jurisdictions. Topics discussed will include so-called “revolving door” issues, interactions on published guidance (comments etc), tax controversies both administrative and litigation, relationships relating to private guidance (private letter rulings etc.) and dealing with foreign audits and competent authority. Co-Chairs Hal Hicks, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC, USA Alejandro Torres, Chevez, Ruiz, Zamarripa y Cia., S.C., Mexico City, Mexico Speakers Alex Fischer, Baraona Fischer & Cia., Santiago, Chile Fernando Hampshire, Tax Administration Service, Mexico City, Mexico Raquel Novais, Machado Meyer Sendacz & Opice Advogados, São Paulo, Brazil Phelippe Oliveira, Office of the Attorney General for the National Treasure, São Paulo, Brazil Douglas L. Poms, Senior Counsel, International Tax Counsel, U.S. Department of the Treasury, Washington, DC, USA Robert B. Stack, Deloitte Tax LLP, Washington, DC, USA 20 12th Annual U.S. and Latin America Tax Practice Trends Conference
JUNE 14, 2019 FRIDAY 11:00 a.m. – 12:30 p.m. Salon 2 Concurrent Session B The Effect of EU Information Exchange Rules and ATAD on Cross-Border Transactions with Latin America and the United States This panel will cover the impact of selected ATAD and automatic information exchange rules on investments in and other cross-border transactions with Latin America and the United States. Particular focus will be given to new controlled foreign corporation (CFC) rules implemented as part of the EU’s Anti-Tax Avoidance Directive (ATAD) as well as the EU’s new mandatory disclosure requirements (MDR or DAC 6). Panelists will provide industry and practice insights from multiple Latin American and European jurisdictions. Co-Chairs Lori Hellkamp, Jones Day, Washington, DC, USA Pablo Ordoñez, FERRERE, Santa Cruz, Bolivia Speakers Charlotte Kiès, Loyens & Loeff, Amsterdam, The Netherlands Ana Paula Pardo, SMPS Legal, Mexico City, Mexico Jaime Salmerón Molina, Repsol, The Hague, The Netherlands William B. Sherman, Holland & Knight, Miami, FL, USA Ana Claudia Utumi, Utumi Advogados, São Paolo, Brazil Sonia Velasco, Cuatrecasas, Barcelona, Spain 12:30 p.m. – 2:00 p.m. Networking Luncheon 2:00 p.m. – 3:30 p.m. Salon 3 Concurrent Session A Global Executives: When Is a Permanent Establishment Created, and What’s the Income Attributable to It? The panel will discuss various fact patterns that may occur as companies use global roles, and whether the use of global roles would create a permanent establishment (or a taxable presence). Does the employment agreement matter? Does local employment law matter? Are the rules different for administrative roles vs. client facing roles? What can companies do to mitigate the tax risk? What are the taxing authorities saying? If a PE (or taxable presence) exists, what income is attributable to it? Join us for an active debate. www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 21
JUNE 14, 2019 FRIDAY Co-Chairs Henrique Lopes, Koury Lopes Advogados, São Paulo, Brazil Carol P. Tello, Eversheds Sutherland (US) LLP, Washington, DC, USA Speakers Ariadna L. Artopoulos, M & M Bomchil, Buenos Aires, Argentina José Chiarella, Damma Legal Advisors, Lima, Perú Pedro E. Corona de la Fuente, Procopio, Cory, Hargreaves & Savitch LLP, San Diego, CA, USA Maria Teresa Cremaschi, Barros y Errazuriz Abogados, Santiago, Chile Marina Rincón Velayos, Gómez-Acebo & Pombo, Madrid, Spain 2:00 p.m. – 3:30 p.m. Salon 2 Concurrent Session B A Time of Change – The Current State of Mergers and Acquisitions in Latin America This panel will explore the contours and changes of evaluating and executing mergers and acquisitions from a tax perspective throughout Latin America and from Latin America into the US. This panel will provide a particular emphasis on practical approaches to the most vexing issues presented by the uncertainties of tax law in the region including debt push down, asset basis step up as well as pre- and post- transaction restructuring. Co-Chairs Devon Bodoh, Weil, Gotshal & Manges LLP, Washington, DC, USA Leandro M. Passarella, Passarella Abogados, Buenos Aires, Argentina Speakers Mauricio Bravo, Turanzas, Bravo & Ambrosi, S.C., Mexico City, Mexico Luiz Felipe Centeno Ferraz, Mattos Filho, São Paulo, Brazil Manuel José Garcés, Carey y Cia., Santiago, Chile Carmen Sanabria, Dentons Cardenas & Cardenas, Bogotá, Colombia Jay M. Singer, McDermott Will and Emery LLP, Washington, DC, USA Luis Suárez de Centi, Uría Menéndez, New York, NY, USA 3:30 p.m. Conference Closes 22 12th Annual U.S. and Latin America Tax Practice Trends Conference
ORGANIZERS American Bar Association Section of Taxation www.americanbar.org/groups/taxation As the national representative of the legal profession, the mission of the ABA Section of Taxation is to serve our members and the public through education and leadership to achieve an equitable, efficient, and workable tax system. The Tax Section puts all of the latest information on administrative and procedural developments right at your fingertips. Our publications, programs, and expert advice help you navigate the constantly changing landscape of tax law. International Bar Association, Taxes Committee www.ibanet.org The International Bar Association (IBA) is the world’s leading organization of international legal practitioners, bar associations and law societies. The IBA influences the development of international law reform and shapes the future of the legal profession throughout the world. It has a membership of over 45,000 individual lawyers and 200 bar associations and law societies spanning all continents. It has considerable expertise in providing assistance to the global legal community as well as being a source of distinguished legal commentators for international news outlets. International Fiscal Association – USA Branch www.ifausa.org Formed in 1938, the International Fiscal Association is a leading non-governmental, international organization dealing with tax matters. The USA Branch is the largest national IFA branch, with approximately 1,000 members. The Branch hosts a two-day conference in late February/early March of each year with presentations by eminent international tax experts on topics, planning ideas and issues of current importance. The USA Branch also holds joint meetings each year with branches from other countries. Tax Executives Institute, Inc. www.tei.org Tax Executives Institute, founded in 1944, is the preeminent association of corporate tax professionals worldwide. Its 7,000 members are accountants, lawyers, and other corporate and business employees who are responsible for the tax affairs of 3,000 of the leading companies in North America, Europe, and Asia. Through educational forums, liaison meetings with government officials, testimony at public hearings, and written submissions, TEI supports the development and effective implementation of sound tax policy, promotes the uniform and equitable enforcement of the tax laws, and works to reduce the cost and burden of administration and compliance to the benefit of taxpayers and government alike. American Bar Association Section of International Law www.americanbar.org/groups/international_law www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 23
PLANNING GROUP CONFERENCE PLANNING BOARD Estif Aparicio, Arias, Fabrega & Fabrega, Panama City, Panama Percy Castle, Casa Hierro Abogados, Lima, Perú Stuart Chessman, Vivendi S.A., New York, NY, USA Ana Lucía Ferreyra, Pluspetrol, Montevideo, Uruguay Alex Fischer, Baraona Fischer & Cia., Santiago, Chile Sam Kaywood, Alston & Bird LLP, Atlanta, GA, USA Fred Murray, University of Florida Levin College of Law, Gainesville, FL, USA Ronald Nobrega, Fasken Martineau DuMoulin LLP, Toronto, ON, Canada Raquel Novais, Machado Meyer Advogados, São Paulo, Brazil Leandro M. Passarella, Passarella Abogados, Buenos Aires, Argentina Monica Reyes, Reyes Abogados Asociados S.A., Bogotá, Colombia Javier Robalino, FERRERE, Quito, Ecuador Diego Salto van der Laat, Consortium Legal, San José, Costa Emin Toro, Covington & Burling LLP, Washington, DC, USA Alejandro Torres, Chevez, Ruiz, Zamarripa y Cia., S.C., Mexico City, Mexico Sonia Velasco, Cuatrecasas, Barcelona, Spain Richard Winston, Winston Legal Group LLC, Miami, FL, USA WEALTH MANAGEMENT WORKSHOP CHAIR Monica Reyes, Reyes Abogados Asociados S.A., Bogotá, Colombia TAX EXECUTIVES WORKSHOP CHAIR Lionel Nobre, Dell Computadores do Brasil Ltda., Rio Grande do Sul, Brazil 24 12th Annual U.S. and Latin America Tax Practice Trends Conference
INFORMATION CLE CREDIT The American Bar Association will seek 13.5 hours of CLE credit in 60-minute states, and 16.2 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules. Please visit the conference website at www.americanbar.org/groups/taxation/ events_cle/19latin_resources/ for program CLE details or visit www.americanbar.org/ mcle for general information on CLE at the ABA. CPE CREDIT The American Bar Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Recommended CPE Credits and Fields of Study: Program attendees can earn CPE credits in the Taxes field of study. Prerequisites: Previous experience in tax law; Advanced Preparation: None; Program Level: Intermediate; Delivery Method: Group-Live ABA OPEN MEETINGS POLICY In accordance with the ABA Open Meetings Policy, all ABA programs are open to the media unless they are to conduct business sessions of a confidential nature. The Association encourages media coverage of its activities. If you have questions about this policy, please contact the Tax Section at +1.202.662.8670. CONTENT DISCLAIMER All Workshop and Conference content, including live, recorded, and written presentations, represents the opinions of the authors and speakers and should not be construed to be those of either the American Bar Association or Section of Taxation unless adopted pursuant to the bylaws of the Association. Nothing contained herein is to be considered as the rendering of legal advice for specific cases, and readers are responsible for obtaining such advice from their own legal counsel. This Workshop and Conference content and any forms and agreements herein are intended for educational and informational purposes only. All rights reserved. No part of these materials may be reproduced, stored in a retrieval system, or transmitted, in any form by any means, electronic, mechanical, photocopying, recording, or otherwise, without the written permission of the ABA. PHOTOGRAPHY AND VIDEO Note that by attending the Conference, attendees have agreed to the terms of the American Bar Association Image/Audio/Video Release which allows images, audio, and video recorded on site to be used for educational and promotional purposes by the American Bar Association. www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 25
DELEGATES
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Sanjay Agarwal Rubén Atim Simon Beck*
MGO LLP Salaberren y López Baker McKenzie
San Jose, CA, USA Sansón New York, NY, USA
Iñigo Aguirrezabala** Buenos Aires, Argentina
Raoul Behr
Cuatrecasas Reuven S. Avi-Yonah* HBM Group
Barcelona, Spain University of Michigan Willemstad, Curaçao
Mohammad Abdul Alim Law School
Patricia J. Beluche
Pathan Ann Arbor, MI, USA
Panama City, Panama
Sylhet District Bar Daniel A. Badovinac
Alberto Benshimol*
Association University of Miami
D’Empaire Reyna
Sylhet, Bangladesh School of Law
Abogados
Gilda Almeida Coral Gables, FL, USA
Caracas, Venezuela
Miami, FL, USA Hector Barahona
Thomas Bevilacqua
Gilda Almeida LEXVALOR Abogados
University of Miami
University of Miami Quito, Ecuador
School of Law
School of Law José P. Barnola, Jr.* Coral Gables, FL, USA
Coral Gables, FL, USA Baker McKenzie
Fabian Birnbaum*
Roberto Alvarez Lopez** Mexico City, Mexico
FBM Advisory
Grupo Posadas Nicolas Barrera Montevideo, Uruguay
Mexico City, Mexico Alvarez and Marsal
Devon Bodoh**
Mercedes Ameglio Taxand, LLC
Weil, Gotshal & Manges
EBANX Miami, FL, USA
LLP
Montevideo, Uruguay Laura Barrios Altafulla Washington, DC, USA
Ramon Anzola Morgan & Morgan
Arthur Braga
Anzola Robles & Panama City, Panama
WZ Advogados
Asociados Christopher M. Bass São Paulo, Brazil
Panama City, Panama Epiroc North America
Eduardo Brandt López*
Liseth Araya Corp
Creel, García-Cuéllar, Aiza
University of Miami Garland, TX, USA
y Enríquez
School of Law Maximiliano Batista* Mexico City, Mexico
Coral Gables, FL, USA Martinez de Hoz & Rueda
Jonathan J. Brathwaite
Felipe Aroca* Buenos Aires, Argentina
Mithril Advisors
Aroca Vives Jason S. Bazar* Bridgetown, Barbados
Barranquilla, Colombia Mayer Brown
Mauricio Bravo*
Ariadna L. Artopoulos* New York, NY, USA
Turanzas, Bravo &
M & M Bomchil Ashley Beauchamp Ambrosi, S.C.
Buenos Aires, Argentina University of Miami Mexico City, Mexico
School of Law
Coral Gables, FL, USA
26 12th Annual U.S. and Latin America Tax Practice Trends ConferenceDELEGATES
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Jan Brewer Percy Castle* Carlos Coronel
Moreno & Arjona - Bureau CASAHIERRO Abogados LEXVALOR Abogados
Panama City, Panama Lima, Perú Quito, Ecuador
Hadda Burgoa Daniel Castro Camilo Cortés*
University of Miami University of Miami Dentons Cardenas &
School of Law School of Law Cardenas
Coral Gables, FL, USA Coral Gables, FL, USA Bogotá, Colombia
Fernando Camarena** Julio Castro* Paulo Costa
Foley Gardene Arena KPMG LLP Global Tax Update
Mexico City, Mexico London, England Lisbon, Portugal
Maria Fernanda Campos* Jorge Castro** Celso Costa
Ford Motor Company Miller & Chevalier Machado Meyer Sendacz
São Paulo, Brazil Chartered & Opice Advogados
María Carolina Cano Washington, DC, USA São Paulo, Brazil
González** Javier Cerón Rosario Covarrubias
AraqueReyna Cariola, Díez, Pérez- Ramírez, Gutiérrez-Azpe,
Caracas, Venezuela Cotapos Abogados Rodríguez-Rivero y
Javier Canosa* Santiago, Chile Hurtado, S.C.
Canosa Abogados Stuart Chessman** Mexico City, Mexico
Buenos Aires, Argentina Vivendi S.A. Maria Teresa Cremaschi*
Dèlcia M. Capocasale* New York, NY, USA Barros & Errázuriz
Cuatrecasas José Chiarella* Abogados
New York, NY, USA Damma Legal Advisors Santiago, Chile
Anderson Cardoso Lima, Perú Thiago Cruz Cavalcanti
Souto, Correa, Cesa, Fabiana Ciobataru Amazon Brazil
Lummertz & Amaral FGC Advisors São Paulo, Brazil
Advogados Miami, FL, USA Benjamín Cubides Pinto*
Porto Alegre, Brazil CUVAL Abogados
Renato Souza Coelho*
Paul D. Carman** Stocche Forbes Bogotá, Colombia
Chapman and Cutler LLP Advogados Eduardo A. Cukier**
Chicago, IL, USA São Paulo, Brazil Curtis, Mallet-Prevost,
Juan Casellas Carolina Collantes Colt & Mosle LLP
Mayora & Mayora Baraona Fischer & Cia. New York, NY, USA
Guatemala City, Santiago, Chile Valeria D’Alessandro*
Guatemala Goldemberg Saladino,
Pedro E. Corona de la
Rodrigo Castillo** Fuente* Hermida Rolando &
Baker & McKenzie S.A.S. Procopio, Cory, Asociados
Bogotá, Colombia Hargreaves & Savitch LLP Buenos Aires, Argentina
San Diego, CA, USA
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 27DELEGATES
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Harold Dantes-Castillo Sylvia Dikmans* Francisca Fernández*
University of Miami Houthoff Guerrero Valle Garcés
School of Law Amsterdam, The Abogados
Coral Gables, FL, USA Netherlands Santiago, Chile
Jorge Davila Roberto Duque-Estrada** Luiz Felipe Centeno
Estudio Olaechea Brigagão Duque-Estrada Ferraz*
Lima, Perú Rio de Janeiro, Brazil Mattos Filho, Veiga Filho,
Linneu de Albuquerque Luis Javier Dura Garcia Marrey Jr. e Quiroga
Mello Durintval s.l. Advogados
LAM - Sociedade de Valencia, Spain São Paulo, Brazil
Advogados Ivan Ferreira**
Robert Edmonds
Rio de Janeiro, Brazil Siemens
Adient
Juan Camilo De Bedout* Milwaukee, WI, USA São Paulo, Brazil
Posse Herrera Ruiz Ana Lucía Ferreyra**
Mariana Eguiarte*
Bogotá, Colombia Pluspetrol
Sánchez DeVanny
Agnès de l’Estoile Campi* Mexico City, Mexico Montevideo, Uruguay
CMS Francis Lefebvre Gloria Fieldcamp
Renata Emery*
Avocats Fiduciary Trust Company
Stocche Forbes
Paris, France New York, NY, USA
Advogados
Cassandra de la Fe Rio de Janeiro, Brazil Wayne Fields*
Alvarez & Marsal DGM Financial Group
Seth J. Entin**
Miami, FL, USA St. Michael, Barbados
Holland & Knight LLP
Jorge De los Rios Miami, FL, USA Alex Fischer*
Unilever Baraona Fischer & Cia.
Angel Escalante Carpio
Bogotá, Colombia Santiago, Chile
Escalante & Asociados
Vittoria Di Gioacchino Mexico City, Mexico Eric Fort
BLP Abogados Arendt & Medernach LLC
Isabel Espinoza*
Santa Ana, Costa Rica New York, NY, USA
Baraona Fischer & Cia.
Fabiane Dias Brites Santiago, Chile F. Eric Freeman
EBANX EF Darthouse
Melvin Estrada
Curitiba, Brazil Wilmington, NC, USA
García & Bodán
Mariana Díaz-Moro Managua, Nicaragua Paola Gachet
Gómez-Acebo & Pombo FERRERE
Gil Falleiros Mendes
Madrid, Spain Quito, Ecuador
Mattos Filho, Veiga Filho,
Guadalupe Díaz-Súnico* Marrey Jr. e Quiroga Juan Carlos Garantón**
Lener Advogados Torres Plaz & Araujo
Barcelona, Spain São Paulo, Brazil Caracas, Venezuela
Manuel José Garcés*
Carey y Cia.
Santiago, Chile
28 12th Annual U.S. and Latin America Tax Practice Trends ConferenceDELEGATES
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Ingrid Garcia Maria Carolina Grecco Hal Hicks**
AraqueReyna Bazzanelli* Skadden, Arps, Slate,
Caracas, Venezuela Mayer Brown Meagher & Flom LLP
Gonzalo Garfias São Paulo, Brazil Washington, DC, USA
Allende Bascuñan y Cía. Kat Saunders Gregor* Juan Holguin
Santiago, Chile Ropes & Gray LLP Holguin Consulting
Flavia Allegro Gerola* Boston, MA, USA Miami Beach, FL, USA
Trench Rossi Watanabe Oscar Guerra Jarquin Horacio
São Paulo, Brazil Scotiabank IBFD
Richard Giangrande* Miami, FL, USA Vienna, VA, USA
Macfarlanes LLP Sebastian Guerrero Daniel W. Hudson
London, England Guerrero Valle Garcés Baker McKenzie
Lucas Giardelli Abogados Miami, FL, USA
Mayer Brown Santiago, Chile
Rosario Huet*
New York, NY, USA Gloria Gurbista Ramírez, Gutiérrez-Azpe,
Hayley Glennie Teijeiro & Ballone Rodríguez-Rivero y
Alvarez and Marsal Buenos Aires, Argentina Hurtado, S.C.
Taxand, LLC Gianni Gutierrez Mexico City, Mexico
Miami, FL, USA FERRERE Mayuko Ikeda
Juan Pablo Godoy* Montevideo, Uruguay Amazon Japan GK
Godoy & Hoyos Abogados Josef Hajek Tokyo, Japan
Bogotá, Colombia Tupperware Brands Inc. Jheronimus Janssen
André Gomes Orlando, FL, USA Loyens & Loeff
Souto, Correa, Cesa, Fernando Hampshire* Amsterdam, The
Lummertz & Amaral Tax Administration Netherlands
Advogados Service Catalina Jaramillo
Porto Alegre, Brazil Mexico City, Mexico Hernández*
Andrés González* Cecilia (Ceci) Hassan* Brigard & Urrutia
DLA Piper Martinez Baker McKenzie Bogotá, Colombia
Beltran Miami, FL, USA Victor A. Jaramillo**
Bogotá, Colombia Caplin & Drysdale Chtd.
Lori Hellkamp**
Franco Gorziglia Jones Day Washington, DC, USA
GBMC Abogados Washington, DC, USA Mariana Jatahy
Santiago, Chile Ulhôa Canto Advogados
Saidin M. Hernandez
Mario Gorziglia** Saidin M. Hernandez PA Rio de Janeiro, Brazil
Prieto y Cía. Abogados Coral Gables, FL, USA Kailash Chander Jhinga
Santiago, Chile Advocate
Mindy Herzfeld
University of Florida Levin KCJA Senior International
College of Law Lawyer Company
Gainesville, FL, USA Delhi, India
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 29DELEGATES
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Oscar Kamusiime Erika G. Litvak* Shelly Meerovitch*
Birungyi, Barata & Greenberg Traurig LLP Bernstein Global Wealth
Associates Miami, FL, USA Management
Kampala, Uganda New York, NY, USA
Rocío Liu*
Sam Kaywood** Miranda & Amado Michael Meisler*
Alston & Bird LLP Abogados Ernst & Young
Atlanta, GA, USA Lima, Perú New York, NY, USA
Charlotte Kiès* Jorge Lopes Jr.* Ricardo Mihura Estrada*
Loyens & Loeff Pinheiro Neto Leverone & Mihura
Amsterdam, The São Paulo, Brazil Estrada
Netherlands Buenos Aires, Argentina
Henrique Lopes**
Martin Kruithof Koury Lopes Advogados Florencia Lucila Misrahi*
Europarei BV São Paulo, Brazil Cargill S.A.C.I.
Uithoorn, The Buenos Aires, Argentina
Aribel Magallon
Netherlands
OMC GROUP Rafael Moll de Alba*
Franck Laboulfie Panama City, Panama Charles Russell Speechlys
University of Miami Luxembourg, Luxembourg
Hector Manrique
School of Law
Ungerer and Company Marco Monteiro*
Coral Gables, FL, USA
Lincoln Park, NJ, USA Veirano Advogados
Ernesto Lacambra São Paulo, Brazil
Michel Mansour
Cases & Lacambra
University of Miami Anabella Murillo
Barcelona, Spain
School of Law ZEDRA
Corina Laudato* Coral Gables, FL, USA Miami, FL, USA
Mitrani Caballero & Ruiz
Mariano Marco Fred Murray**
Moreno
JTC Miami University of Florida Levin
Buenos Aires, Argentina
Miami, FL, USA College of Law
Aline Lavieri Gainesville, FL, USA
Daniel Martinez
Nokia Solutions and
Stroock & Stroock & Gerardo Nieto
Networks Do Brasil
Lavan LLP Basham, Ringe y Correa,
Telecomunicacoes Ltda
Miami, FL, USA S.C.
São Paulo, Brazil
Claudio Martinez Mexico City, Mexico
Gustavo Lazo*
Santiago, Chile Ronald Nobrega*
Rodrigo, Elías & Medrano
Santiago Martinez Fasken Martineau
Abogados
Izquierdo DuMoulin LLP
Lima, Perú
University of Edinburgh Toronto, ON, Canada
Ricardo León Santacruz*
Edinburgh, Scotland Raquel Novais*
Sánchez DeVanny
Rodrigo Martins Machado Meyer Sendacz
Mexico City, Mexico
Ripol Alliance Global & Opice Advogados
Scott M. Levine* São Paulo, Brazil
Wealth Strategies
Jones Day
Miami, FL, USA
Washington, DC, USA
30 12th Annual U.S. and Latin America Tax Practice Trends ConferenceDELEGATES
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Marcelo Núñez* Jorge Otoya Cabrera* Pere Pons*
Perez Alati, Grondona, Estudio Muñiz Chevez, Ruiz, Zamarripa
Benites & Arntsen Lima, Perú y Cia., S.C.
Buenos Aires, Argentina Madrid, Spain
Victor Oziegbe
Maria de los Angeles Victor Oziegbe & Philip Postlewaite
Olano* Associates Northwestern Pritzker
Beccar Varela FCT, Nigeria School of Law
Buenos Aires, Argentina Chicago, IL, USA
Roberto Padilla Ordaz*
Diego Olarte Suescun Chevez, Ruiz, Zamarripa Jessica Power**
Reyes Abogados y Cia., S.C. Carey y Cia.
Asociados S.A. Mexico City, Mexico Santiago, Chile
Bogotá, Colombia
Luis Paleo Rodrigo Prado Gonçalves
Phelippe Oliveira* IN Consulting Felsberg Advogados
Office of the Attorney Morelia, Mexico São Paulo, Brazil
General for the National
Alfonso Pallete Daniela Pretus
Treasure
KPMG LLP Cases & Lacambra
São Paulo, Brazil
Miami, FL, USA Miami, FL, USA
Ana Maria Onate
Ana Paula Pardo* Nicolas Procopio*
Trustmoore
SMPS Legal Allende & Brea
Bogotá, Colombia
Mexico City, Mexico Buenos Aires, Argentina
Daniel Ono
Leandro M. Passarella** Alejandro Ramallo**
Estudio Muñiz
Passarella Abogados DHL Latin America
Lima, Perú
Buenos Aires, Argentina Buenos Aires, Argentina
Pablo Ordoñez**
Elizabeth Paya* Pedro Ramirez Mota
FERRERE
Cariola, Díez, Pérez- Velasco*
Santa Cruz, Bolivia
Cotapos Abogados Turanzas, Bravo &
Carlos Eduardo Orsolon* Santiago, Chile Ambrosi, S.C.
Demarest Mexico City, Mexico
Juan Miguel Peirano
São Paulo, Brazil
Innovation T&T S.A Santiago Rendón
Juan Cristóbal Ortega Montevideo, Uruguay MAS+ Multinational
Baraona Fischer & Cia. Advisory Services LLC
Wouter Plantenga
Santiago, Chile Miami, FL, USA
JTC Miami
Javier Otegui* Miami, FL, USA Daniela Rey*
Guyer & Regules Bruchou, Fernández
Douglas L. Poms*
Montevideo, Uruguay Madero & Lombardi
U.S. Department of the
Kevin Otero** Treasury Buenos Aires, Argentina
Covington & Burling LLP Washington, DC, USA Monica Reyes
New York, NY, USA Reyes Abogados
Asociados S.A.
Bogotá, Colombia
www.americanbar.org/groups/taxation/events_cle/19latin_resources/ 31You can also read
