A two and a half day conference with group live instruction on tax-effective strategies for companies operating or expanding into the most important markets of Latin America. 
  

Course Level: update; Delivery Method: group live 

Learning Objectives

After attending this event, participants will be able to

• Examine the most important tax and legal issues your company must consider in structuring operations in Latin America today
• Describe the latest tax developments implemented in 2011 and proposals for 2012 including recent tax audit activity and trends
• Understand the latest transfer pricing rules in Latin America
• Explain the special tax rules impacting investment vehicles in Latin America to attract outside investments
• Describe how to implement the most effective acquisition and merger strategies and post-deal integration in Latin America
• List key tax planning opportunities in Argentina, Brazil, Central America and the Caribbean, Chile, Colombia, Mexico and Venezuela
• Discuss the importance of managing your Value Added Tax (VAT) issues and other Indirect Taxes in Latin America

All paid attendees will receive a Bloomberg BNA portfolio from the following selection:

• Doing Business in Argentina (#950-3rd)
• Doing Business in Brazil (#954-4th)
• Doing Business in Mexico (972-4th)
• *One portfolio per paid attendee. Quantities are limited. 

Prerequisites

There are no prerequisites for attending this program.

SUBSTITUTIONS, CANCELLATIONS & COMPLAINTS

Cancellations received more than 72 business hours prior to the meeting will be issued a credit. A $350 fee will apply to cancellations received within 72 business hours of the event. No credit card or cash refunds will be issued at any time. For more information regarding administrative policies, such as complaints and refunds, please contact us at 800.372.1033, or e-mail customercare@bna.com. Credits will not be issued for "no shows".

Monday, May 20th
 

8:00 am Registration and Continental Breakfast 
 

8:30 am Chairperson’s Overview

9:00 am Corporate Tax Update in Key Countries in Latin America: Recent developments in each country's tax system, including
tax planning, compliance and enforcement:

• Recent tax, legal and tax treaty developments that can affect your company’s effective tax rate in 2012.
• Tax audit activity - impact of FATCA regulations
• Managing local corporate or branch income taxes
• Cross-border transactions - withholding tax jurisdiction and source rules, Tax treaties, and TIEAs
• Treatment of dividends, management fees, technical services and royalties
• Interest deductibility issues, thin cap rules
• Country tax and book treatment of capital gains (losses)
• NOLs, foreign tax credits, tax incentives, tax free reorgs.
• Foreign exchange controls and financial transaction taxes

9:00 am Brazil Update 
 

10:15 am Break for Refreshments 
 

10:30 am Argentina Update

11:30 am Chile Update

12:15 pm LUNCHEON 
 

1:15 pm Mexico Update

2:45 pm Break for Refreshments 
 

3:00 pm Venezuela Update

3:45 pm Colombia Update

4:30 pm VAT in Latin America 
 

5:30 pm Meeting Adjourns for the Day 
 

Tuesday, May 22nd 
 

8:00 am Continental Breakfast 
 

8:30 am Central America & the Caribbean Update 
 

9:30 am Strategies for Financing Latin American Operations

• Debt vs. Equity issues
• Minimizing withholding taxes on payments of interest, guarantee fees or original issue discount
• Tax issues in repatriating cash from Latin America

10:30 am Refreshment Break 
 

10:45 am Mergers & Acquisitions in Latin America and Post-Deal integration

• Acquisition and disposition approaches in key Latin America countries
• Planning for and use of holding companies for national/regional investments
• Asset vs. stock acquisition – perspective of the buyer vs. seller
• Addressing key direct and indirect taxes on acquisitions
• Post transaction integration issues

12:30 pm LUNCHEON 
 

1:30 pm Key Issues in Sending Individuals to Latin America

• Key issues related to international assignments
• Understanding tax implications of assignments to the region

2:30 pm Refreshment Break 
 

2:45 pm Transfer Pricing Developments in Latin America

• Review of OECD principles and comparison with practices in key countries in Latin America
• Interrelationship with related-party royalty and service agreements
• The use of secret comparables and resolving tax controversies in Latin America – avoiding penalty assessments
• Review of documentation requirements, penalty regime and planning opportunities in Latin America
• Update on recent transfer pricing audit/enforcement activities in major jurisdictions

4:15 pm Analyzing Current and Proposed U.S. Tax Changes that Affect Latin America Investments 
 

5:00 pm Meeting Concludes

EDUCATIONAL COURSE CREDIT

Up To 16 CPE Credit hours available

Bloomberg BNA is registered with the National Association of the State Boards of Accountancy 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. Complaints regarding registered sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417.

Up to 16 CLE Credit hours available

Bloomberg BNA will apply for continuing legal education credits in any state or jurisdiction where available. For more information, please contact Bloomberg BNA customer service at 800.372.1033 and ask to speak to the CLE Accreditations Coordinator, or email us at accreditations@bna.com .

Hardship Policy

Bloomberg BNA offers a hardship policy for attorneys earning less than $50,000 per year. If an attorney wishes to take advantage of this option, he or she must contact Bloomberg BNA directly. For attorneys who are unemployed or earning less than $35,000 per year, a full discount off the price of the program will be awarded upon written proof of hardship. Attorneys earning between $35,000 and $50,000 per year will receive a 50% discount off the price of the program. Any attorney working in the public service sector also qualifies for a special price. If you have further questions regarding the hardship policy or seek additional information, please contact Bloomberg BNA customer service at 800.372.1033 and ask to speak to the CLE Accreditations Coordinator, or email us at accreditations@bna.com.