South America: International Law

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Article
The Legal Effects Of International Tax Treaties In Brazil
The Second Chamber of the Brazilian Superior Court of Justice (Superior Tribunal de Justiça – STJ) recently ruled that international conventions signed by Brazil with the government of other countries for the avoidance of double taxation with respect to taxes on income (Tax Treaties) shall prevail over the domestic income tax legislation in the case of a foreign company contracted by a Brazilian company for the provision of services to be performed abroad without transfer of technology .
Brazil Tax
WS
Walter Stuber Consultoria Jurídica
Article
Mexican Administrative Litigation: New Specialized Chambers To Attend All Cases
As part of a continuous effort by the Mexican judiciary system to improve the administration of justice and the quality of rulings, the Federal Tax and Administrative Court has recently created two specialized chambers: (1) the Online Trials Chamber, which shall attend trials filed through the internet; and (2) the State Activity Chamber, in charge of ruling on cases related to decisions issued by administrative authorities.
Mexico International
JD
Jones Day
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