Contents

1. INTRODUCTION TO A TAX DEPARTMENT 

• Overview of tax department functions and responsibilities
• Role of the tax department within the organization
• Interaction with other departments 
• The importance of tax in supporting the business
• Importance of effective tax department management
• Impact on compliance, risk management, and strategic decision-making
• Stakeholder expectations and regulatory requirements
• Key challenges and trends in tax management
• Changing tax landscapes (e.g., digitalization, global tax reforms)
• Emerging compliance and reporting requirements

Week in person in Buenos Aires:

Monday, August 5: welcome cocktail (UTDT)

Tuesday, August 6: class 1

Wednesday, August 7: networking & teambuilding

Thursday, August 8: class 2

2. PEOPLE MANAGEMENT IN A TAX DEPARTMENT

• Talent acquisition and retention
• Understanding local labor markets and recruitment channels
• Strategies for attracting and retaining tax professionals
• Cross-cultural communication and team management
• Effective communication in diverse teams
• Cultural sensitivity and adapting management styles
• Training and development programs for tax professionals
• Local and international training opportunities
• Technical and language skill development
• Performance evaluation and motivation techniques
• Local performance measurement practices
• Incentives and rewards in Latin American and other contexts
• Interaction with External Support and Advisors
• Advisors scope of work and management. Determining and adjusting objectives and results.
• Current trends in tax outsourcing. Experiences and alternatives.

Tuesday, August 13: class 3

Tuesday, August 20: class 4

Tuesday, August 27: class 5

3. LEADERSHIP AND COMMUNICATION SKILLS IN A TAX TEAM 

• Cultural dimensions and leadership styles
• Understanding cultural nuances and their impact on leadership
• Developing inclusive leadership approaches
• Effective communication strategies
• Verbal and non-verbal communication norms
• Building rapport and trust in a business culture
• Conflict resolution and negotiation techniques
• Strategies for managing conflicts in diverse cultural contexts
• Negotiation practices and approaches
• Building relationships with local stakeholders
• Navigating business networks and building connections
• Public relations and corporate social responsibility
• Assignments and Activities:
• Analyze case studies on leadership challenges tax departments, identifying cultural factors and proposing effective leadership strategies.
• Role-playing exercises on negotiation scenarios with counterparts, considering cultural dynamics and communication styles.

Tuesday, September 3: class 6

Tuesday, September 10: class 7

Tuesday, September 17: class 8

4. TAX COMPLIANCE AND REPORTING 

• Overview of tax compliance obligations in Latin America
• Understanding local tax laws and regulations
• Specific compliance requirements for multinational companies
• Interaction with global reporting team and headquarters
• Tax planning and risk management in Latin America
• Identifying common tax risks and challenges
• Strategies for tax-efficient structuring and planning
• Internal controls and systems for tax reporting
• Designing effective tax control frameworks
• Leveraging technology for tax compliance in Latin America
• Building positive relationships with tax authorities

Tuesday, September 24: class 9

Tuesday, October 1: class 10

Tuesday, October 8: class 11

5. DIRECT TAXATION AND TRANSFER PRICING IN LATIN AMERICA

• Income tax regulations and principles in Latin America
• Determination of taxable income and deductions
• Permanent establishment rules and their implications
• Regional Headquarters analysis.
• Transfer pricing considerations in Latin America
• Local transfer pricing regulations and documentation requirements
• Arm's length principle and compliance obligations
• Tax incentives and investment promotion in Latin America
• Understanding regional and country-specific incentives
• Strategies for leveraging incentives effectively
• Tax treaty provisions and implications for multinational companies
• Double tax treaty networks in Latin America
• Managing cross-border taxation and avoiding double taxation
• Prepare a transfer pricing analysis for a Latin American subsidiary, considering local regulations and compliance requirements.
• Conduct a group presentation on tax planning and optimization strategies for a multinational company expanding its operations in Latin America. 

Tuesday, October 15: class 12

Tuesday, October 22: class 13

Tuesday, October 29: class 14

6. INDIRECT TAXATION IN LATIN AMERICA

• Overview of indirect taxes in Latin America
• Value Added Tax (VAT) and Goods and Services Tax (GST) systems
• Other indirect taxes (e.g., excise duties, customs duties)
• VAT/GST compliance obligations in Latin America
• Registration, invoicing, and reporting requirements
• Intraregional and cross-border VAT/GST implications
• Customs duties and import/export considerations
• Tariff classifications and customs valuation methods
• Free trade agreements and customs duty exemptions
• Managing indirect tax audits and disputes in Latin America
• Strategies for handling VAT/GST audits and inquiries
• Resolving disputes with tax authorities
• Assignments and Activities:
• Analyze case studies on cross-border VAT/GST implications in Latin America, considering invoicing requirements and compliance obligations.
• Develop an indirect tax compliance plan for a multinational company operating in Latin America, addressing key VAT/GST challenges and risk mitigation strategies. Include analysis on advantages and disadvantages of a Global Tax Services structuring.

Tuesday, November 5: class 15

Tuesday, November 12: class 16

Tuesday, November 19: class 17

7. TAX TECHNOLOGY AND AUTOMATION IN LATIN AMERICA

• Overview of tax technology solutions in Latin America
• Available tax software and automation platforms
• Localization and compliance features for the region
• Implementing tax software and automation systems in Latin America
• Assessing technology needs for local compliance
• Vendor selection and implementation strategies
• Data analytics for tax management in Latin America
• Leveraging data analytics for tax planning and risk assessment
• Extracting insights from financial and tax data in the region
• Cybersecurity and data privacy considerations in Latin America
• Protecting sensitive tax information in accordance with local regulations
• Compliance with data privacy requirements in Latin American jurisdictions
• Assignments and Activities:
• Engage in hands-on exercises on tax software localization and configuration for Latin American compliance.
• Participate in group discussions on data privacy and cybersecurity considerations for tax technology implementations in Latin America and interaction with IT department.

Tuesday, March 11, 2025: class 18

Tuesday, March 18, 2025: class 19

Tuesday, March 25, 2025: class 20

8. REPUTATION AND TAX ADMINISTRATION/TAXPAYER RELATIONSHIP IN LATIN AMERICA

• Importance of reputation in tax administration in Latin America
• Impact of reputation on compliance, stakeholder trust, and risk management
• Case studies on reputational risks, qualifications and consequences in the region
• Strategies for maintaining a positive taxpayer relationship in Latin America
• Effective communication and transparency with tax authorities
• Prompt response to taxpayer inquiries and complaints in the region
• Ethical considerations in tax management in Latin America
• Ethical principles and professional standards in Latin American tax practice
• Ethical dilemmas and decision-making frameworks in the region
• Assignments and Activities:
• Analyze case studies on reputation management in tax administration in Latin America, identifying reputational risks and proposing strategies to mitigate them.
• Engage in group discussions on ethical dilemmas in tax decision-making in the Latin American context, examining various perspectives and ethical frameworks.

Tuesday, April 1, 2025: class 21

Tuesday, April 8, 2025: class 22

Tuesday, April 22, 2025: class 23

9. TAX AUDIT & CONTROVERSY IN LATIN AMERICA

• Overview of tax audits in Latin American countries
• Tax audit triggers and selection criteria
• Role of tax authorities and audit procedures Dispute Resolution and Cross-Border Controversies
• Alternative dispute resolution methods
• Tax litigation process in Latin American countries
• Transfer pricing disputes in Latin America: Minimizing Tax Controversies and Future Trends
• Topic Outline:
• Proactive tax risk management
• Strategies for minimizing tax controversies
• Emerging trends and future outlook

Tuesday, May 6, 2025: class 24

Tuesday, May 13, 2025: class 25

Tuesday, May 20, 2025: class 26

10. FINAL BUSINESS CASE 

Suggested Case Study on a Well-Managed Tax Department in Latin America.
The case study provides detailed insights into the following areas:
1. Organizational structure and roles within the tax department
2. Talent acquisition, retention, and development strategies specific to Latin America
3. Tax compliance processes and internal control systems tailored for Latin American operations
4. Cross-functional collaboration with other departments (e.g., finance, legal) and external advisors
for strategic decision-making
5. Approaches to transfer pricing management and international tax planning in Latin America
6. Use of technology and automation solutions to enhance tax department efficiency
7. Strategies for building and maintaining a positive relationship with tax authorities and stakeholders in Latin America
8. Ethical considerations and corporate social responsibility initiatives in the context of Latin American taxation.

Week in person in Sao Paulo:

Monday, June 9, 2025: welcome

Tuesday, June 10, 2025: class 27

Wednesday, June 11: networking & teambuilding

Thursday, June 12, 2025: class 28