Thursday, 2 November 2017, Miami, USA

Latin Lawyer is delighted to present the second edition of Latin Lawyer Tax Summit on Thursday, 2 November.

E-mail Tel: +44 20 7908 9222

Chairs

Celso Costa

Machado Meyer, São Paulo

Celso has extensive experience in M&A, reorganizations, cross-border transactions, transfer pricing and general advisory. Solid background in corporate law. Accounting skills acquired in a leading accounting firm. In depth knowledge of administrative litigation. Continuously involved in several of the largest M&As, reorganizations and IPO's. His practice includes advisory on financial and insurance services, infrastructure, information technology, manufacturing and mining advisory.

Michael Silva

DLA Piper, Miami

Michael Silva focuses his practice on international tax law, with emphases on US investment structures, cross-border tax issues, tax treaty planning, withholding obligations of US real property investments and US activities of foreign banks. He has significant experience providing counsel in connection with the Foreign Account Tax Compliance Act (FATCA), a complex, unilateral US tax legislation that imposes third-party reporting obligations on global financial entities.

Past Programme 2016

8.30: Welcome coffee and registration

9.00: Chairs’ morning welcome

Michael Silva, DLA PiperMiami
Celso Costa, Machado Meyer, São Paulo

9.10: Keynote speech

Yariv Brauner, Professor, University of Florida Levin College of Law, Gainesville

9.40: How is BEPS affecting transfer pricing rules?

  • BEPS Actions 8-10: Transfer pricing and value creation
  • The influence of BEPS in local legislation
  • BEPS Action 13 – Country by country reporting
  • Transfer pricing aspects of intangibles
  • The Brazilian fixed margins experience

Moderator:
Luis Carbajo, Baker & McKenzie, Mexico City

Panel:
Gustavo Haddad, Lefosse, São Paulo
Antonio Macias Valdes, DLA Piper, Miami
Luis Trzcina, KPMG, Rio de Janeiro 

10.40: Coffee break

11.10: Morning presentation: US economic substance doctrine vs GAAR

David Rosenbloom, Director, International Tax Program, NYU School of Law, New York

11.20: Aggressive tax planning and the rise of GAAR

  • BEPS Action 12 - current status and timetable
  • Practical implications of Action 12
  • Implementing GAAR into domestic legislation
  • A comparison of the strategies used by countries adopting GAAR
  • Mandatory or voluntary disclosure?

Moderator:
Celso Costa, Machado Meyer, São Paulo

Panel:
Rocío Liu, Miranda & Amado, Lima
Adrián Rodríguez, Lewin & Wills, Bogotá
David Rosenbloom, Director, International Tax Program, NYU School of Law, New York
Carola Trucco, Barros y Errázuriz, Santiago

12.20: Networking lunch

13.50: Global tax transparency trends and limits to the exchange of information

  • OECD CRS and automatic exchange of information
  • What actions are being taken to advance global tax transparency?
  • BEPS Action 5 - Countering harmful tax practices
  • Lux-links and Panama Papers – A call for transparency?
  • The new black and grey lists
  • The Latin American and US response to the EU view
  • Drawing up boundaries around information exchange

Moderator:
Michael Silva, DLA Piper, Miami

Panel:
Alberto Benshimol, D’Empaire Reyna, Caracas
Guillermo Teijeiro, Teijeiro & Ballone, Buenos Aires
Scarlet Pereira, Senior Vice President, Mastercard, Miami
Juan Guillermo Ruiz, Posse Herrera Ruiz, Bogotá

14.50: Coffee break

15.20: Private client intake and due diligence after Panama Papers

  • Proposed reforms to Panama company and ownership registry rules
  • US proposed enhanced due diligence rules
  • Bank intake procedures compliant with KYC, AML and new CDD proposed rules
  • Impact of Latin American tax amnesty
  • US intake procedures
  • What exposures exist for banks and fiduciaries?

Moderator:
Fabio Wagner, Amicorp, Curaçao

Panel:
Manuel Tron, SMPS Legal, Mexico City
Gisela de Porras, Panamanian Task Force on Financial Transparency, Panama
David Schwartz, President and CEO, Florida International Bankers Association, Miami
Diego Baldomir, Guyer & Regules, Montevideo

16.20: M&A opportunities in the post BEPS era

  • Impact of BEPS on international tax planning
  • Treaty shopping and harmful tax practices
  • Tax planning with hybrid entities
  • New rules for CFCs in BEPS (Action 3) and domestic legislation
  • Avoiding double tax in Latin America after BEPS
  • Economic opportunities - distressed assets and stronger due diligence requirements

Moderator:
Devon Bodoh, KPMG, Washington, DC

Panel:
Alejandro Santoyo, Creel, García-Cuéllar, Aiza y Enríquez, Mexico City
Jaime Carey, Carey, Santiago
Fernando Tonanni, Machado Meyer, São Paulo
Richard Winston, Richard Winston P.A, Miami

17.20: Chairs’ closing remarks  

Michael Silva, DLA PiperMiami
Celso Costa, Machado Meyer, São Paulo

17.30 onwards: All delegates are invited to attend a cocktail reception kindly hosted by KPMG

Miami, USA

Testimonials

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    Aguilar Castillo Love

  • “Simply perfect! Outstanding speakers, very interesting content and deep discussions on the same event.”

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    Magna International Inc.

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    Fernanda Ruiz Tomasoni Laender, Senior Counsel
    Turner Broadcasting System, Inc.