Regional Tax Director – LATAM

during tax inspection - providing documents and reviewing answers to the authorities, meetings and negotiation with authorities, etc.

after tax inspection - review of assessment notes, support appeals, court cases, meetings and negotiation with authorities, etc

• ad-hoc questions during the preparation of tax returns or during external audit

support countries on local tax compliance, in particular transfer pricing documentation in collaboration with the Head of Transfer Pricing and withholding tax

quarterly review of tax reporting (Form 18) incl. detailed analysis of deferred tax, prior year adjustments, tax losses, effective vs. statutory tax rates, tax risks, etc. on a country-by-country basis

managing local tax risks and provisioning required for consolidated financial statements of group (regular monitoring of all tax audits and review of Tax Risk Management in Blika tax platform

giving additional advice for all taxes and administrative issues, cross-border issues, P.E. issues, VAT registrations in other countries etc.

cross-border issues, examples: tax residence certificates, DTA application, filing for exemptions, permanent establishment issues, indirect taxation etc

• applying tax ruling or Advanced Pricing Agreement
• advice and review of tax due diligent works in M&A and reorganization
• review tax clause or tax indemnity in S&P agreement
• tax planning or incentive opportunity
• providing Tax News with additional advise for taxes and administrative issues

review cross-border contracts and provide advice on wording of tax clause, delivery terms, invoicing, etc.

review cross-border transactions with the client or between SGS affiliates (central billing) and provide advice on tax implications, in particular VAT, withholding tax and p.e. issues that may have an impact on the pricing

• provide alternative structures
• provide training on tax implications
• provide information on the Group Taxation Portal
• participate in conference calls with the client

Re-Organization of legal entities within region, review valuations of operational companies, submission of tax rulings with tax authorities, review all legal documents, transfer investments

• Optimization and reduction of SGS legal entities

Loan financing, capital measures, thin cap or interest barrier rules of LATAM countries/companies

Assisting with set up of new legal entities or liquidation/closure of legal entities and branches

On-going review of tax saving opportunities, tax credits, tax exemptions, etc. together with local Finance

Regular review of Tax Risk Management / Tax Audit Risk followed by discussions with local Finance (in Blika Tax platform)

Revisão regular e atualização de alíquotas de CIT (imposto de renda de pessoa jurídica), alíquotas de VAT, alíquotas de imposto retido na fonte e outras informações relacionadas à região

Assistência no preenchimento do Formulário 18 para 5 períodos de relatórios trimestrais, incl. HY, fechamento rápido e fechamento anual (hard close) de novembro

• Valuation allowances on deferred tax assets
• Prepare business forecasts for loss making companies
• Training in HFM form18 tax calculation

Ajustar a estrutura jurídica ou de financiamento em relação a qualquer país, especialmente a otimização de estruturas jurídicas

• Estudar nova jurisprudência e legislação tributária nos países
• Review and optimization of intercompany transactions
• Processo de revisão fiscal em vários países na LATAM em base anual
• Implementar soluções necessárias para conformidade e alterações necessárias nas regras fiscais no Boss ou relatórios de impostos indiretos
• Support Finance Transformation Team
• Identificar melhorias de processos e destacar para a Equipe de Transformação

Acordo de Preços Antecipados, procedimento de acordo mútuo ou similar (por exemplo, no Chile, Argentina, Brasil, etc.)

• Treasury
• in particular inter-company loans and equity reconciliation

Finanças, em particular faturas do Modelo de Financiamento Corporativo entre empresas (inter-company) e acompanhamento do recebimento de pagamentos

Controle de Grupo, em particular atualizações do Formulário 18, implementação de relatórios país por país (Country by Country Reporting) e reconciliação do Formulário

• Corporate Development – in particular look for tax efficient structure
• Legal – Re-Org and Global Contracts
• Equipe de Auditoria Interna – suporte à equipe de Auditoria Interna
• Local Finance organizations and regional controlling
• Legal – Business Support