Baker & McKenzie
| Date Published | 2012 |
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This report by Baker & McKenzie aims to provide the basic information regarding taxation of transactions taking place in the Latin American region. The countries covered in this edition are: Argentina, Brazil, Chile, Colombia, Mexico and Venezuela. Each country chapter compares, in general terms, the tax consequences of acquisitions through asset deals versus acquisitions through share deals. Financing issues are also briefly addressed from a tax perspective, as well as highlights and opportunities associated with goodwill deduction and debt pushdown in the region.