Bogota
NPLs and REOs in Latin America, Spain and Portugal: 2021, a year of transition for debt markets
Debt markets continue to feel the calming — even sedative — effects of the battery of support measures rolled out to counteract the decline in business activity due to the effects of COVID-19. Jumbo deals involving non-performing loans (…
The importance of tax residence: These are the rules in Latin America, Spain and Portugal
In this article we describe the factors determining the tax residence of individuals and legal entities or the existence of permanent establishments in the main Latin American countries, and in Spain and Portugal, along with the interpretation…
COVID-19: The law on fortuitous events or 'force majeure' and termination of contract due to unforeseen circumstances in Latin America
The situation caused by the pandemic has brought an increase in breach of contract proceedings around the world, including in Latin America. It is therefore helpful to know how concepts such as fortuitous, force majeure, and hardship events are…
Remote work: COVID-19 prompts new legislation in Latin America
Teleworking, working from home or remote working gained particular importance in 2020 due the various measures adopted by governments and employers to curb COVID-19 infections. So an understanding is needed of the new rules and situation of the…
Latin American Viewpoints - January 2021
We are pleased to share our first issue of 'Latin American Viewpoints'. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of…
Escazú Agreement: the reactions of Chile, Colombia, Peru, Mexico and Brazil with respect to its adoption
Some Latin American countries have seemed reluctant to incorporate in their domestic laws the measures proposed by of the Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters in Latin America and the…
This is how squeeze-outs of minority shareholders of non-listed companies is regulated in Latin America
Garrigues analysts look at the current squeeze-out rules for unlisted companies in Brazil, Chile, Colombia, Mexico and Peru.
Latin American Viewpoints - November 2020
We are pleased to share our first issue of Latin American Viewpoints. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of business law.
NPLs: Portfolio deals will increase due to COVID-19
In the wave of the COVID-19 pandemic, there has been a significant increase in debt held by both consumers and companies. Over the coming years, we expect to see a large number of debt and distressed asset deals. In this viewpoint, Garrigues…
Pension and retirement funds in Latin America: new and existing rules
Pension fund regulations may be an incentive or deterrent when considering establishing operations in a country. This is why it is important to understand the new rules and situation of current legislation on the subject in various jurisdictions.…
How are indirect sales of companies taxed in Latin American countries?
The taxation of the so-called “indirect sales” is a huge challenge for companies operating in more than one country.
The effects of COVID-19 on international arbitration in Latin America
International arbitrations are not associated with any particular jurisdiction, and in Latin America and elsewhere, most arbitral institutions keep handling arbitral proceedings and enabling them to continue, despite COVID-19, by using available…