Double tax treaties: current developments in Latin America

• Data: 31/3 e 1/4/11
• Horário: ver programação
• Local: Renaissance Hotel - alameda Santos, 2233, Cerqueira César, São Paulo/SP

This conference will cover the recent developments in the double tax treaty area in Latin America. It has been organized as a speakers' competition among young tax lawyers of up to and including 35 years of age. Sessions will cover different aspects of tax treaty law, as well as the new draft Model Convention prepared by the Instituto Latinoamericano de Derecho Tributario (Latin American Institute of Tax Law, or "ILADT") for Latin American countries. We are honoured by the presence of four members of the drafting group of this Model, who will present its main features. Likewise, speakers from non-Latin American jurisdictions will enhance the conference by contributing information about their countries' experience in the application of double tax treaties.

Sessions include

• The ILADT Model

• Mechanisms to avoid double taxation

• Exchange of information clauses

• Preferential treatment of interest and royalty payments

• Basic proposal in the ILADT Model vis-à-vis the OECD

Model and other models

• Tax planning and treaty anti-abuse provisions

• Interpretation of double taxation treaties

• Interaction of the dispositions in the double taxation treaties and favourable dispositions in local law

Who should attend?

International tax lawyers, economists, accountants, corporate lawyers and practitioners dealing with Latin America.

IBA Taxes Committee Officers

Co-Chairs

- Peter H Blessing
Shearman & Sterling LLP, New York

- Albert Collado
J&A Garrigues SLP, Barcelona

Vice-Chair

- Wilhelm Haarmann
Haarmann Partnerschaftsgesellschaft, Frankfurt am Main

- Reeves Westbrook
Covington & Burling LLP, Washington DC

Raquel Novais
Machado, Meyer, Sendacz e Opice Advogados, São Paulo

Secretary

- Wolf-Georg von Rechenberg
CMS Hasche Sigle, Berlin

Treasurer

- Alejandro Torres
Chevez Ruiz Zamarripa y Cia SC, Mexico City

Conference Coordinators

- Ewout van Asbeck
Van Doorne NV, Amsterdam

- Sonia Velasco Menal
Cuatrecasas Gonçalves Pereira SLP, Barcelona

Corporate Counsel Forum Liaison Officer

- Roger Wheeler
KPMG LLP, Landrum, South Carolina

Young Lawyer Liaision

- Alex Fischer
Carey y Cia Abogados, Santiago

Scholarship Officer

- William Thompson
Minter Ellison, Brisbane, Queensland

Membership Officer

- Leandro Passarella
Passarella Abogados, Buenos Aires

Newsletter Editor

- Simon Yates
Travers Smith LLP, London

Website Officer

- Michel Collet
CMS Bureau Francis Lefebvre, Neuilly sur Seine

Session Reporters Liaison Officer

- Francesco Capitta
Di Tanno e Associati, Rome

Young Lawyers Programme Officer

- Rebecca Rosenberg
Caplin & Drysdale Chartered, Washington DC

IBA Latin American Regional Forum Officers

Co-Chairs

- Claudio Undurraga Prieto y Cia, Santiago

- Eduardo M Sanguinetti
Sanguinetti Foderé Bragard, Montevideo

Senior Vice-Chair

- Lisandro Alfredo Allende
Brons & Salas, Buenos Aires

Vice-Chairs

- Pablo Iacobelli
Carey y Cia, Santiago

- Marcela Hughes
Hughes & Hughes, Montevideo

Ricardo Veirano
Veirano Advogados, São Paulo

Secretary

- Carlos Guillermo Dominguez
Hoet Peláez Castillo & Duque, Caracas

Newsletter Coordinators

- Eugenio Hurtado-Segovia
Capín Calderón Ramírez y Gutiérrez-Azpe SC, Mexico City

- Juan Carlos Rocha
Prieto y Carrizosa, Bogotá

Young Lawyer Liaision

- David Gutierrez
BLP Abogados, San José

Website Coordinator

Júlio César Bueno
Pinheiro Neto Advogados, São Paulo

Officer

- Juan Carlos de los Heros
Estudio Echecopar, Lima

Programme

Conference Co-Chairs

Raquel Novais
Machado, Meyer, Sendacz e Opice Advogados, São Paulo; Vice-Chair, IBA Taxes Committee

- Leandro Passarella
Passarella Abogados, Buenos Aires; Membership Officer, IBA Taxes Committee

- Monica Reyes
Reyes Abogados Asociados, Bogotá

Judging Commission

ABDF - Gustavo M Brigagão Ulhôa Canto Rezende e Guerra Advogados, Rio de Janeiro

IBDT - Elidie Bifano PWC, São Paulo

IBET - Lucas Galvão de Brito Barros Carvalho Advogados e Associados, São Paulo

Thursday - 31 March

8h - 17h - Registration at Renaissance Hotel

9h - 10h30 - The ILADT Model

In this session, four members of the drafting group of the ILADT Model Convention to Avoid Double Taxation will present an overview of its main characteristics, and explain the rationale of the Model's departures from other models that are more generally used, such as the OECD and the UN Model Conventions.

Moderator

- Albert Collado
J&A Garrigues SLP, Barcelona; Co-Chair, IBA Taxes Committee

Speakers

- Antonio Figueroa Author, ILADT Model, Buenos Aires

- Jacques Malherbe Author, ILADT Model, Brussels

- Natalia Quiñones Author, ILADT Model, Bogotá

- Heleno Taveira Torres Author, ILADT Model, São Paulo

10h30 - 11h - Coffee break

11h - 12h30 - Mechanisms to avoid double taxation

Domestic laws adopt different methods to avoid double taxation on foreign source income, with the credit and exemption being the most widely used mechanisms. These methods may vary depending on whether they are set by domestic or treaty laws. This panel will address the peculiarities of these methods in each of the jurisdictions represented in the panel, as well as the different treatments that may be provided under treaty and domestic laws.

Session Co-Chairs

- Michel Collet
CMS Bureau Francis Lefebvre, Neuilly sur Seine; Website Officer, IBA Taxes Committee

Roberto Duque Estrada
Xavier, Bernardes, Bragança - Sociedade de Advogados, Rio de Janeiro

Speakers

- Mariana Eguiarte-Morett Sanchez DeVanny Esseverri SC, Mexico City

- Alex Fischer Carey & Cía, Santiago; Young Lawyers Liasion Officer; IBA Taxes Committee

- Randy Morphy Borden Ladner Gervais LLP, Vancouver

- Fernando M Vaquero Marval O'Farrell & Mairal, Buenos Aires

12h30 - 14h30 - Lunch

14h30 - 16h - Exchange of information clauses

This panel will address the differences in the clauses on exchange of information in the different treaty models, international precedents regarding such exchange, jurisprudence on the proceedings and scope of the exchange and restrictions to the exchange of information in each case.

Session Co-Chairs

- Monica Reyes
Reyes Abogados Asociados, Bogotá

- Silvia Zimmermann
Pestalozzi Attorneys at Law, Zürich

Speakers

- Marina Cyrino
Schmidt Valois Miranda Ferreira & Agel, Rio de Janeiro

- Isabel Laventure
Ferrere Abogados, Montevideo

- Maricarmen Plata
Anzola Robles & Asociados, Panama City

- Cristián Sepúlveda
Barros y Errázuriz Abogados, Santiago

- Raul Stolk
Hoet Peláez Castillo & Duque, Caracas

16h - 16h30 - Coffee break

16h30 - 18h - Preferential treatment of interest and royalty payments

Most of the double tax treaties in effect in Latin American countries do not exempt interest and royalties from withholding tax at the source country. However, they do sometimes contain special provisions that reduce or eliminate the withholding tax. The panel will analyse the preferential treatment granted under treaties to those items of income, as well as their rationale, and actual application.

Session Co-Chairs

- Stuart Chessman
Vivendi Group, New York

- Alejandro Torres Rivero
Chévez Ruíz Zamarripa y Cía, Mexico City

Speakers

Raquel Amaral Santos
TozziniFreire Advogados, São Paulo

- Lismar Garcia
Despacho de Abogados Miembro de Hogan Lovells, Caracas

- Eduardo Martínez-Matosas
Gómez-Acebo & Pombo Abogados SL, Barcelona

- Gilberto Ramos
Rubio Leguía Normand, Lima

Friday - 1 April

8h - 17h - Registration at Renaissance Hotel

9h - 10h30 - Basic proposal in the ILADT Model vis-à-vis the OECD Model and other models

This panel will debate the possible implications of the draft ILADT Model Convention, if adopted, on the international tax rules of ILADT Member Countries, as well as on their double tax treaties currently in effect that follow the UN or OECD Model Conventions, or the Andean Pact Convention.

Session Co-Chairs

- Francisco Castillo
Hoet Peláez Castillo & Duque, Caracas

- Luiz Eduardo Schoueri
Professor of Tax Law at University of São Paulo, São Paulo

Speakers

- Fernanda Bastos
Campos Mello Vinci & Schiller in association with DLA Piper, São Paulo

- Florencia Castagnola
Guyer & Regules, Montevideo

- Claudia Méndez
Cariola Díez Pérez-Cotapos, Santiago

- Miguel Pimentel
Garrigues, Lisbon

10h30 - 11h - Coffee break

11h - 12h30 - Tax planning and treaty anti-abuse provisions

This panel will cover the examination of treaty clauses aiming at treaty shopping avoidance. Beneficial ownership, limitation of benefits, general bona fide provisions, CFC, as well as a general trend regarding the domestic anti-abuse regulation are some of the relevant aspects that will be discussed by the panel.

Session Co-Chairs

Raquel Novais
Machado Meyer Sendacz e Opice Advogados, São Paulo; Vice-Chair, IBA Taxes Committee

- Elinore Richardson
Toronto

Speakers

- Felipe Aroca Posse
Herrera & Ruiz Abogados, Bogotá

- Claudio González Betancourt
Basham Ringe y Correa SC, Mexico City

- Bastiana Locurscio
Rattagan Macchiavello Arocena & Peña Robirosa Abogados, Buenos Aires

Giancarlo Matarazzo
Pinheiro Neto Advogados, São Paulo

12h30 - 14h30 - Lunch

14h30 - 16h - Interpretation of double taxation treaties

In addition to the Commentaries to the OECD and UN Models (or to the draft ILADT Model), each countries' authorities have their rules for interpreting tax treaties. This panel will analyse the opinions of tax authorities and competent authorities, as well as court rulings dealing with tax treaties, and their implications for international tax law.

Session Co-Chairs

- Alejandro Escoda
Cuatrecasas Gonçalves Pereira SLP, Barcelona

- Leandro Passarella
Passarella Abogados, Buenos Aires; Membership Officer, IBA Taxes Committee

Speakers

- Annabelle Bailleul Mirabaud
CMS Bureau Francis Lefebvre, Neuilly sur Seine

- Daniel de la Parra
Chevez Ruiz Zamarripa y Cia, Mexico City

Fernando Tonnani
Machado, Meyer, Sendacz e Opice Advogados, São Paulo

- Santiago Zebel
Bruchou Fernández Madero & Lombardi, Buenos Aires

16h - 16h30 - Coffee break

16h30 - 18h - Interaction of the dispositions in the double taxation treaties and favourable dispositions in local law

Treaty provisions sometimes contradict domestic laws. This inconsistency may result in a more favourable or adverse tax treatment depending on the circumstances. This panel will cover the issues presented when such contradictions appear, which law prevails and whether taxpayers may elect the tax laws applicable (domestic or treaty) to their transactions.

Session Co-Chairs

- João Francisco Bianco
Mariz de Oliveira e Siqueira Campos Advogados, São Paulo

- Peter H Blessing
Shearman & Sterling LLP, New York; Co-Chair, IBA Taxes Committee

Speakers

Andrea Bazzo Lauletta
Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados, São Paulo

- Felipe Guevara Prieto y Cia, Santiago

- Erika Litvak Greenberg Traurig LLP, Miami

- Carolina Rozo Prieto & Carrizosa SA, Bogotá

Language

All conference working sessions and conference materials will be in English.

How to register

Register online by 29 March at www.int-bar.org/conferences/conf379 and make payment by credit card to avail ten per cent online registration discount or complete the attached registration form and return it to Lucy Leal at [email protected]

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