Sam Kaywood served as panel co-chair for the session, "GAARS, SAARS: An Update on Tax Litigation Trends in Latin America," during this conference sponsored by American Bar Association Section of Taxation. The panel discussed key trends in tax litigation in Latin America, including efforts by governments to combat perceived treaty abuses, including treaty shopping, back-to-back loans, etc. The discussion included a review of aggressive structures that have been challenged in Latin America and the efforts of taxpayers to position their cases for favorable result. The panel explored the use of certain “soft” doctrines such as abuse of law, simulation, etc. Lastly, the panel discussed procedural issues, such as penalties and attorney-client privilege that may affect how cases are handled in Latin America. The panel focused specifically on cases that have been challenged by the tax authorities applying either GAARS or SAAR. Special attention was given to the evolution of the Courts decisions and the influence they have experienced from other legal systems vis-à-vis common law vs. civil law.
June 13-15, 2012
Mandarin Oriental Hotel / Miami, FL