About the Course
Introduction
This webinar will provide a technical analysis of how U.S. taxpayers can effectively structure and operate business activities in Latin America while managing U.S. tax exposure and local country compliance requirements. Our panel of knowledgeable international tax professionals will examine the interaction between U.S. tax rules and Latin American tax regimes, with a focus on entity structuring, permanent establishment rules, and cross-border reporting obligations for multinational taxpayers and their advisers.
Description
For U.S. investors in Latin America, statutory U.S. tax rules and their interaction with bilateral income tax treaties and local Latin American tax systems must be considered.
U.S. international tax treaties often provide guidelines and relief from double taxation. Most recently (2024), the U.S.–Chile income tax treaty came into force, providing reduced withholding rates, permanent establishment guidelines, and relief from double taxation for individuals and multinational businesses. Mexico and the U.S. have had a long-standing treaty (1992). At the same time, there is no income tax treaty with Brazil. Considering the tax implications of existing treaties or the lack thereof is critical for individuals and businesses operating in Latin American countries.
Listen as our astute panel of foreign tax specialists discusses how to structure and operate business activities in Latin America while aligning U.S. tax requirements with local country rules, minimizing exposure to double taxation, and addressing compliance risks.
Presented By
Mr. McCormick specializes in the areas of international taxation and multinational trusts and estates. He has published assorted national articles and given innumerous national and local presentations on assorted areas of international tax. He is licensed to practice in the State of New Jersey and the Commonwealth of Pennsylvania.
Ms. Valdivia Hernández has more than twenty-two years of experience working on the international tax area in Mexico and United States of America. She worked in the United States for BDO Houston office in the Corporate tax department for two years, where she gained experience working on projects regarding the tax treatment for different types of entities, such as “C” Corporations, Partnerships, Non-Profit Entities, Trusts and Individuals. Ms. Valdivia Hernández has developed broad experience in tax consulting, also specializing in studies in relation to capital restructuring (sale of shares and capital reimbursements), digital services and Pillar II, across a wide range of industries such as: Energy, Mining, Construction, Food & Beverage, Pharmaceuticals, Automobiles, Manufacturing and the Financial Sector, amongst others. She also has experience across a diverse range of projects, such as: Mergers, De-mergers, Liquidations, Due Diligence (including International Coordination), Tax deal advisory – M&A and post acquisitions, Permanent Establishment, Payments made Abroad, Federal Tax Compliance, International Restructuring.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Monday, August 24, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Overview of cross-border operations in Latin America
II. Tax treaty considerations and limitations
III. Business structuring and entity choice
IV. Permanent establishment
V. Latin American tax consequences and compliance
VI. Individual owner and closely held business considerations
VII. Practical planning considerations
The panel will cover these and other critical issues:
- Structuring outbound investments into Latin America for tax efficiency and compliance
- Evaluating permanent establishment and trade or business rules across jurisdictions
- Applying treaty provisions and identifying limitations
- Addressing reporting requirements and risk areas for individual and closely held business owners
Learning Objectives
After completing this course, you will be able to:
- Identify key U.S. tax considerations when structuring operations in Latin America
- Evaluate permanent establishment risks and treaty applications
- Distinguish entity structuring options and related tax consequences
- Recognize compliance obligations for outbound business and individual owners
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI/NCTI, Subpart F, and the related Section 250 deductions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
