South America: Strategy

Subscribe
Welcome to the Mondaq Strategy homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Economic Analysis, Government Policy, Public Finance, Investment Strategy, Management and Industry Updates and Analysis.
Article
Economic Substance In Panama: Requirements And 2027 Deadline
A holding company incorporated in Panama that never had an office or employees, and that only receives dividends from a subsidiary in another country, is exactly one of the types of structures targeted by Law 526, which amends the Central American country’s Fiscal Code. That model, used for years in hundreds of wealth and corporate structures registered in Panama, will no longer be sufficient on its own starting in fiscal year 2027, when the new economic substance regime takes effect.
Panama Strategy
IG
Icaza Gonzalez-Ruiz & Aleman
Article
Sustancia Económica En Panamá: Requisitos Y Plazo 2027
Un holding constituido en Panamá que nunca tuvo oficina ni empleados, y que solo recibe dividendos de una filial en otro país, es precisamente uno de los tipos de estructuras alcanzados por la Ley 526, que modifica el Código Fiscal del país centroamericano. Ese modelo, utilizado durante años en cientos de estructuras patrimoniales y corporativas registradas en Panamá, deja de ser suficiente por sí solo a partir del periodo fiscal 2027, cuando entra en vigor el nuevo régimen de sustancia económica.
Panama Strategy
IG
Icaza Gonzalez-Ruiz & Aleman
Article
Mexico Hits The Headlines: The Wellbeing Transformation Behind Mexico’s Changing Economic Story
Mexico has experienced significant transformation following initiatives undertaken by the Mexican Federal Government during the last two presidential administrations. Through a combination of social programmes and legal and policy reforms, the living conditions of millions have improved. This has occurred without a significant increase in public debt and with federal tax rates remaining largely unchanged.
Mexico Strategy
IG
IR Global
See more
Article
The AI Client Promise: When Technology Supports The Work, Trust Still Owns The Relationship
Professional services firms are integrating AI into client work through drafts, reviews, and internal processes, but the technology's invisible presence raises critical questions about transparency and trust. When should clients be informed that AI assisted their matter, and how can firms classify AI use to protect both efficiency and confidence? A framework emerges that categorizes AI applications into four distinct zones: invisible internal uses, disclosed assistance, approved deployments, and strictly of
Chile Strategy
GGI Global Alliance
Article
Cross-selling Across Practice Areas: Why It Underperforms And How To Fix It
Cross-selling remains a persistent challenge in professional services firms despite being a top growth priority. This analysis examines three critical barriers that prevent firms from converting client trust into expanded engagements: the expertise gap that makes partners hesitant to risk their reputation, compensation structures that fail to reward referrals, and inconsistent client experiences across practice areas.
Mexico Strategy
GGI Global Alliance
See more
Article
Federal Government Bans Fixed-Odds Betting In Brazil
Brazil's Provisional Presidential Decree No. 1,394 has imposed an immediate ban on fixed-odds betting operations, including sports betting and online gaming, affecting both domestic and foreign operators serving Brazilian customers. The measure establishes strict deadlines for platform shutdowns, bettor refunds, and the termination of existing authorizations, while imposing new obligations on financial institutions, technology companies, and advertising participants.
Brazil Consumer
D
Demarest
Article
Plan de Desarrollo del Sector Hidrocarburos
El Plan de Desarrollo del Sector Hidrocarburos (PLADESHi) establece metas nacionales de producción de hidrocarburos hasta 2039, contemplando proyectos de exploración, extracción y modernización de infraestructura energética. El documento detalla estrategias de aprovechamiento de gas natural, reducción de emisiones, desarrollo de infraestructura de refinación y petroquímica, así como la expansión del SISTRANGAS y la participación de operadores privados e
Mexico Energy
GT
Greenberg Traurig, LLP
See more
Article
Economic Substance In Panama: Requirements And 2027 Deadline
A holding company incorporated in Panama that never had an office or employees, and that only receives dividends from a subsidiary in another country, is exactly one of the types of structures targeted by Law 526, which amends the Central American country’s Fiscal Code. That model, used for years in hundreds of wealth and corporate structures registered in Panama, will no longer be sufficient on its own starting in fiscal year 2027, when the new economic substance regime takes effect.
Panama Strategy
IG
Icaza Gonzalez-Ruiz & Aleman
Article
Sustancia Económica En Panamá: Requisitos Y Plazo 2027
Un holding constituido en Panamá que nunca tuvo oficina ni empleados, y que solo recibe dividendos de una filial en otro país, es precisamente uno de los tipos de estructuras alcanzados por la Ley 526, que modifica el Código Fiscal del país centroamericano. Ese modelo, utilizado durante años en cientos de estructuras patrimoniales y corporativas registradas en Panamá, deja de ser suficiente por sí solo a partir del periodo fiscal 2027, cuando entra en vigor el nuevo régimen de sustancia económica.
Panama Strategy
IG
Icaza Gonzalez-Ruiz & Aleman
Article
Statute #15,496/2026 Establishes Fertilizer Industry Development Program (PROFERT)
Brazil's new Statute #15,496/2026 establishes PROFERT, a comprehensive program designed to boost domestic fertilizer production and reduce the country's external dependence on agricultural inputs. The legislation introduces mandatory blending requirements for domestically produced fertilizers starting July 2027 and creates financing mechanisms through BNDES to support qualified producers of fertilizers, bioinputs, and biofertilizers.
Brazil Environment
LA
Licks Attorneys
See more
See more