IN THIS ISSUE:
Transfers of Technology to Argentina
There are many controversies concerning the timing required for filing technology transfer agreements and estimation of payments before the INPI, and decisions in this area can impact a possible reduced withholding tax rate. Page 1
Oil, Gas and Mining Tax Review in Latin America
Latin America with its natural resource base and its proximity to the U.S. is of considerable interest to U.S. based multinationals in the oil and gas and mining sectors. Strategies reviews recent tax developments in five Latin American countries which affect foreign investment in these sectors. Page 1
Thin Capitalization Rules in Mexico and Brazil
Mexico and Brazil maintain thin capitalization rules which, in general terms, are quite similar, except that the Brazilian debt/equity ratio is even more restrictive. Strategies highlights some of the issues involved with these rules. Page 14
Uruguayan Individual Income Tax
Under a bill submitted to Congress on June 7, 2010, Uruguayan resident individuals would start paying tax on certain items of foreign source income. Page 19