Coverart for item
The Resource Using treaties and holding companies for Latin American tax planning

Using treaties and holding companies for Latin American tax planning

Label
Using treaties and holding companies for Latin American tax planning
Title
Using treaties and holding companies for Latin American tax planning
Contributor
Subject
Language
eng
Summary
Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments
Geographic coverage
Latin America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Brown, G.A
http://library.link/vocab/subjectName
  • Andean Community
  • tax treaty
  • holding company
  • CFC
  • grandfather clause
  • tax planning
  • technical services
Label
Using treaties and holding companies for Latin American tax planning
Instantiates
Publication
Contents
  • Tax treaty planning in Latin America : an interview with J. Gross and J. Salerno ; p. 7-14
  • Tax treaties of Argentina
  • Valdes, M.
  • ; p. 19-23
  • Tax treaties of Brazil
  • Valdes, M.
  • De Paoli, A.
  • ; p. 27-29
  • Barbados and the U.S. sign second Protocol to the 1984 Income Tax Treaty
  • Tadros, P.
  • ; p. 33-38
  • The income tax treaties of Barbados, Jamaica and the Republic of Trinidad and Tobago
  • Tadros, P.
  • ; p. 39-51
  • The income tax treaties of Chile
  • Valdes, M.
  • Tadros, P.
  • ; p. 55-57
  • Status of the Chilean tax treaty network
  • Salerno, J.
  • Curtze, G.
  • ; p. 59-63
  • Colombia : modifications to the Andean Pact Treaty
  • Chaparro, C.
  • Salerno, J.
  • ; p. 67-69
  • The income tax treaties of Mexico
  • Valdes, M.
  • Tadros, P.
  • ; p. 73-78
  • Mexico has started collecting a 25% withholding tax on certain payments by Mexican companies to foreigners
  • Martin, K.
  • ; p. 79
  • The "new" concept of business profits under the Mexican Income Tax Law and the effect to treaties for the avoidance of double taxation
  • Klee MüDespacher, E.
  • ; p. 81-85
  • New commentaries to the OECD Model Convention
  • Fernandez, J.L.
  • Carcamo, L.
  • ; p. 87-92
  • Australia-Mexico tax treaty enters into force
  • Gradwohl, C.
  • Salerno, J.
  • ; p. 93-94
  • Tax treaties of Venezuela
  • Valdes, M.
  • De Paoli, A.
  • ; p. 99-103
  • Venezuela-Spain double taxation treaty published
  • Evans, R.E.
  • ; p. 105-107
  • The Venezuela-Canada double taxation treaty enters into force
  • Fernández Smith, C.
  • Escobar, L.
  • ; p. 109-111
  • The use of holding companies for investments into Latin America
  • Gross, J.
  • Salerno, J.
  • ; p. 115-123
  • Mexico's new controlled foreign corporation tax regime no longer applies exclusively to tax haven countries
  • González-Béndiksen, J.
  • McLees, J.A.
  • ; p. 125-136
  • U.S. multinationals risk losing tax deferral : "Grandfather protection at issue for S.A.'s in certain Latin American countries"
  • Martin, K.
  • ; p. 137-138
  • Clarifications regarding royalty and service payments under the Brazil-Spain tax treaty
  • Salerno, J.
  • Pupo, E.
  • ; p. 143-144
  • Interpreting technical assistance services under Mexican tax law
  • Ruiz Sanchez, J.C.
  • ; p. 145-149
  • Taxation of software payments
  • González-Béndiksen, J.
  • ; p. 151-159
Extent
159 p.
Isbn
9781893323704
Label
Using treaties and holding companies for Latin American tax planning
Publication
Contents
  • Tax treaty planning in Latin America : an interview with J. Gross and J. Salerno ; p. 7-14
  • Tax treaties of Argentina
  • Valdes, M.
  • ; p. 19-23
  • Tax treaties of Brazil
  • Valdes, M.
  • De Paoli, A.
  • ; p. 27-29
  • Barbados and the U.S. sign second Protocol to the 1984 Income Tax Treaty
  • Tadros, P.
  • ; p. 33-38
  • The income tax treaties of Barbados, Jamaica and the Republic of Trinidad and Tobago
  • Tadros, P.
  • ; p. 39-51
  • The income tax treaties of Chile
  • Valdes, M.
  • Tadros, P.
  • ; p. 55-57
  • Status of the Chilean tax treaty network
  • Salerno, J.
  • Curtze, G.
  • ; p. 59-63
  • Colombia : modifications to the Andean Pact Treaty
  • Chaparro, C.
  • Salerno, J.
  • ; p. 67-69
  • The income tax treaties of Mexico
  • Valdes, M.
  • Tadros, P.
  • ; p. 73-78
  • Mexico has started collecting a 25% withholding tax on certain payments by Mexican companies to foreigners
  • Martin, K.
  • ; p. 79
  • The "new" concept of business profits under the Mexican Income Tax Law and the effect to treaties for the avoidance of double taxation
  • Klee MüDespacher, E.
  • ; p. 81-85
  • New commentaries to the OECD Model Convention
  • Fernandez, J.L.
  • Carcamo, L.
  • ; p. 87-92
  • Australia-Mexico tax treaty enters into force
  • Gradwohl, C.
  • Salerno, J.
  • ; p. 93-94
  • Tax treaties of Venezuela
  • Valdes, M.
  • De Paoli, A.
  • ; p. 99-103
  • Venezuela-Spain double taxation treaty published
  • Evans, R.E.
  • ; p. 105-107
  • The Venezuela-Canada double taxation treaty enters into force
  • Fernández Smith, C.
  • Escobar, L.
  • ; p. 109-111
  • The use of holding companies for investments into Latin America
  • Gross, J.
  • Salerno, J.
  • ; p. 115-123
  • Mexico's new controlled foreign corporation tax regime no longer applies exclusively to tax haven countries
  • González-Béndiksen, J.
  • McLees, J.A.
  • ; p. 125-136
  • U.S. multinationals risk losing tax deferral : "Grandfather protection at issue for S.A.'s in certain Latin American countries"
  • Martin, K.
  • ; p. 137-138
  • Clarifications regarding royalty and service payments under the Brazil-Spain tax treaty
  • Salerno, J.
  • Pupo, E.
  • ; p. 143-144
  • Interpreting technical assistance services under Mexican tax law
  • Ruiz Sanchez, J.C.
  • ; p. 145-149
  • Taxation of software payments
  • González-Béndiksen, J.
  • ; p. 151-159
Extent
159 p.
Isbn
9781893323704

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...