Santiago de Chile
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…
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…
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 Chilean IRS issues guidelines regarding new VAT on Digital Services
Law Nº 21,210 (the Tax Modernization Law) amended Decree-Law Nº 825 (the VAT Law), introducing a new set of services rendered by non-resident non-domiciled providers, among VAT taxable events.
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…
The Chilean Supreme Court upholds a landmark decision by the Competition Tribunal condemning the country ’ s three largest supermarkets for conspiracy in fixing minimum resale prices of poultry
Article by Mario Ybar, 'Counsel' partner at Antitrust practice in Santiago de Chile ('Concurrences, Antitrust Publications & Events').
COP25 lays the foundations for countries to be more ambitious in their response to climate emergency
Although pledges were secured, many are disappointed with the outcome of this climate summit because it failed to achieve the objectives set for it.