Tax Law and International Tax Law

A advogada Isadora Becker do KLA assina capítulo em livro da ABDF sobre preços de transferência, abordando a aplicação do método PIC em operações com ativos intangíveis como royalties. O texto apresenta critérios de comparabilidade baseados nas diretrizes da OCDE para sustentar a aplicação do método perante autoridades fiscais brasileiras.

When a foreign executive extends their stay in Mexico to lead operations, negotiate terms, or direct personnel, they may inadvertently create permanent establishment exposure for their company—regardless of how many days they've spent in the country. The real risk isn't crossing the 183-day threshold; it's about where decisions are made, what authority is exercised, and whether the foreign enterprise is effectively conducting business through a fixed place or dependent agent in Mexico.

Mexico's tax authority has submitted the 2027 Economic Package Bill, proposing significant amendments to various tax provisions including changes to the Simplified Trust Regime, new control mechanisms for deductions, and modifications to interest deduction limits. The bill introduces tax incentives for capital repatriation and share sales while eliminating certain optional regimes, though all provisions remain subject to legislative modification.

For internationally mobile families, succession planning is rarely about selecting a single legal structure. The challenge is to balance ownership, control, income, governance and succession across generations, often while assets and family members are spread across several jurisdictions.

Located in Central America, the Republic of Panama is a politically stable nation characterised by its diverse population.

A RFB passou a exigir IRRF na doação e sucessão de cotas de fundos, afastando a opção legal pelo custo histórico. Entenda os impactos, precedentes favoráveis e quando é possível questionar a cobrança

This weekly bulletin from Mayer Brown's Brasília litigation team highlights upcoming cases to be judged by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, along with key legislative matters before the Chamber of Deputies and Federal Senate. The October 5-9, 2026 agenda covers critical issues spanning administrative law, banking, energy infrastructure, intellectual property, insurance, labor law, and tax matters that could significantly impact various sectors.

A advogada Isadora Becker do KLA assina capítulo em livro da ABDF sobre preços de transferência, abordando a aplicação do método PIC em operações com ativos intangíveis como royalties. O texto apresenta critérios de comparabilidade baseados nas diretrizes da OCDE para sustentar a aplicação do método perante autoridades fiscais brasileiras.

En apariencia, todo sale bien. El cliente obtiene su residencia, recibe su carné migratorio, abre una cuenta bancaria, incluso inicia operaciones o se instala con su familia. Sin embargo, meses después aparecen las verdaderas contingencias: obligaciones fiscales no previstas, doble residencia fiscal, observaciones por origen de fondos, problemas bancarios, dificultades para justificar ingresos o incluso bloqueos operativos que nunca fueron advertidos durante el proceso migratorio.

This weekly bulletin from Mayer Brown's Brasília litigation team highlights key cases scheduled for judgment by Brazil's Supreme Federal Court, Superior Court of Justice, and Federal Court of Accounts, along with important legislative matters before the Chamber of Deputies and Federal Senate. The briefing covers critical legal developments across banking, civil procedure, energy infrastructure, insurance, telecommunications, and tax law that will shape Brazil's regulatory landscape.

¿Sabías que la compra de una vivienda nueva en Panamá ahora también está sujeta al ITBI? Esto se debe a la eliminación de la exoneración general que existió por más de 50 años, un cambio crucial derivado de la Ley No.468 de 2025.

The Dominican Republic has emerged as a prime destination for international real estate investment, supported by comprehensive legal protections, fiscal incentives including 15-year property tax exemptions, and modernized digital infrastructure. Legal experts highlight how the combination of macroeconomic stability, transparent regulatory frameworks, and unrestricted capital repatriation has positioned the country as one of the Caribbean's most competitive and reliable real estate markets.