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	<title>Schwartz International &#187; Publications</title>
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	<link>http://www.schwartzintl.com</link>
	<description>International Tax Advisory and Consulting</description>
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		<title>Corporate Tax Alliance Rome, Italy European Conference</title>
		<link>http://www.schwartzintl.com/corporate-tax-alliance-rome-italy-european-conference</link>
		<comments>http://www.schwartzintl.com/corporate-tax-alliance-rome-italy-european-conference#comments</comments>
		<pubDate>Wed, 25 Aug 2010 13:30:33 +0000</pubDate>
		<dc:creator>mschwartz</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[corporate]]></category>
		<category><![CDATA[corporation]]></category>
		<category><![CDATA[Europe]]></category>
		<category><![CDATA[international tax]]></category>
		<category><![CDATA[Italy]]></category>
		<category><![CDATA[Rome]]></category>
		<category><![CDATA[tax planning]]></category>
		<category><![CDATA[tax strategy]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=378</guid>
		<description><![CDATA[Schwartz International to attend Rome Meeting.]]></description>
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		<title>Schwartz International to Speak at Attorney-CPA Annual Meeting</title>
		<link>http://www.schwartzintl.com/schwartz-international-to-speak-at-attorney-cpa-annual-meeting</link>
		<comments>http://www.schwartzintl.com/schwartz-international-to-speak-at-attorney-cpa-annual-meeting#comments</comments>
		<pubDate>Fri, 28 May 2010 14:16:24 +0000</pubDate>
		<dc:creator>mschwartz</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[albuquerque]]></category>
		<category><![CDATA[attorney-cpa]]></category>
		<category><![CDATA[international tax]]></category>
		<category><![CDATA[new mexico]]></category>
		<category><![CDATA[non-resident]]></category>
		<category><![CDATA[nonresident]]></category>
		<category><![CDATA[resident alien]]></category>
		<category><![CDATA[tax treaties]]></category>
		<category><![CDATA[tax treaty]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=369</guid>
		<description><![CDATA[Andrew Owen and Marc Schwartz have been invited to speak at the American Association of Attorney-Certified Public Accountants 47th Annual Meeting and Education Conference in Albuquerque, New Mexico on June 24, 2010. Our two representatives will be speaking on international tax issues impacting U.S. persons going abroad and U.S. taxation of non-residents. The June 22-27 [...]]]></description>
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		<title>Proposed reform of the US business entity classification rules in the US</title>
		<link>http://www.schwartzintl.com/proposed-reform-of-the-us-business-entity-classification-rules-in-the-us</link>
		<comments>http://www.schwartzintl.com/proposed-reform-of-the-us-business-entity-classification-rules-in-the-us#comments</comments>
		<pubDate>Mon, 14 Sep 2009 13:40:49 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[anti-deferral]]></category>
		<category><![CDATA[Asia]]></category>
		<category><![CDATA[brazil]]></category>
		<category><![CDATA[cfc]]></category>
		<category><![CDATA[check the box]]></category>
		<category><![CDATA[controlled foreign corporation]]></category>
		<category><![CDATA[ctb]]></category>
		<category><![CDATA[deferral]]></category>
		<category><![CDATA[dividend]]></category>
		<category><![CDATA[entity classification rules]]></category>
		<category><![CDATA[Europe]]></category>
		<category><![CDATA[foreign tax credit]]></category>
		<category><![CDATA[international business]]></category>
		<category><![CDATA[international tax]]></category>
		<category><![CDATA[latin america]]></category>
		<category><![CDATA[Obama]]></category>
		<category><![CDATA[Subpart F]]></category>
		<category><![CDATA[tax]]></category>
		<category><![CDATA[taxation]]></category>
		<category><![CDATA[withholding]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=298</guid>
		<description><![CDATA[By Paul Tadros and Marc Schwartz This article first appeared in Financier Worldwide’s August 2009 Issue In May, 2009, the President of the US issued his revenue proposals for the fiscal year 2010 (‘2010 Proposals’). This article addresses one of the more critical ones: reform of the business entity classification rules (commonly referred to as [...]]]></description>
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		<title>Foreign Investment in Peru</title>
		<link>http://www.schwartzintl.com/foreign-investment-in-peru</link>
		<comments>http://www.schwartzintl.com/foreign-investment-in-peru#comments</comments>
		<pubDate>Fri, 11 Sep 2009 21:48:50 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[Canada]]></category>
		<category><![CDATA[dividends]]></category>
		<category><![CDATA[incentives]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[interest]]></category>
		<category><![CDATA[international tax]]></category>
		<category><![CDATA[latin america]]></category>
		<category><![CDATA[losses]]></category>
		<category><![CDATA[NOLs]]></category>
		<category><![CDATA[Peru]]></category>
		<category><![CDATA[royalty]]></category>
		<category><![CDATA[South America]]></category>
		<category><![CDATA[Spanish]]></category>
		<category><![CDATA[Subpart F]]></category>
		<category><![CDATA[tax]]></category>
		<category><![CDATA[tax haven]]></category>
		<category><![CDATA[US]]></category>
		<category><![CDATA[withholding]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=294</guid>
		<description><![CDATA[This article was originally published in Spanish in Analisis Tributario, Peru by Paul Tadros in 2004 and has not been updated for any subsequent changes. All rights reserved©. INTRODUCTION Peru, like most countries in South America, has immense economic potential which could reap substantial benefits to its people. This growth potential is maximized when foreign [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Protocol to the 1984 Income Tax Treaty Barbados and US</title>
		<link>http://www.schwartzintl.com/protocol-to-the-1984-income-tax-treaty-barbados-and-us</link>
		<comments>http://www.schwartzintl.com/protocol-to-the-1984-income-tax-treaty-barbados-and-us#comments</comments>
		<pubDate>Fri, 11 Sep 2009 13:15:09 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[Barbados]]></category>
		<category><![CDATA[Caribbean]]></category>
		<category><![CDATA[Income Tax Treaty]]></category>
		<category><![CDATA[inversion]]></category>
		<category><![CDATA[inverted]]></category>
		<category><![CDATA[latin america]]></category>
		<category><![CDATA[limitation on benefits]]></category>
		<category><![CDATA[LOB]]></category>
		<category><![CDATA[Protocol]]></category>
		<category><![CDATA[Treaty]]></category>
		<category><![CDATA[United States]]></category>
		<category><![CDATA[US]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=286</guid>
		<description><![CDATA[8/20/2009 &#8211; This article, by Paul Tadros, was originally published in Tax Notes International by Tax Analysts and has not been updated for any subsequent changes. All rights reserved©. INTRODUCTION On July 14, 2004, Barbados and the US signed the second Protocol to the 1984 Income Tax Treaty (“treaty”). There are two (2) significant changes [...]]]></description>
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		<item>
		<title>UTILIZATION OF THE ANDEAN MULTINATIONAL COMPANY</title>
		<link>http://www.schwartzintl.com/utilization-of-the-andean-multinational-company</link>
		<comments>http://www.schwartzintl.com/utilization-of-the-andean-multinational-company#comments</comments>
		<pubDate>Thu, 10 Sep 2009 21:27:39 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[Andean]]></category>
		<category><![CDATA[Andean Pact]]></category>
		<category><![CDATA[Bolivia]]></category>
		<category><![CDATA[Chile]]></category>
		<category><![CDATA[Colombia]]></category>
		<category><![CDATA[Decision 578]]></category>
		<category><![CDATA[dividends]]></category>
		<category><![CDATA[Ecuador]]></category>
		<category><![CDATA[EMA]]></category>
		<category><![CDATA[empresa multinacional andina]]></category>
		<category><![CDATA[Income Tax Treaty]]></category>
		<category><![CDATA[Peru]]></category>
		<category><![CDATA[royalties]]></category>
		<category><![CDATA[royalty]]></category>
		<category><![CDATA[Treaty]]></category>
		<category><![CDATA[Venezuela]]></category>
		<category><![CDATA[withholding]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=283</guid>
		<description><![CDATA[(EMPRESA MULTINACIONAL ANDINA – “EMA”) This article, by Paul Tadros, was originally published in Practical Latin American Tax Strategies by WorldTrade Executive Inc. and has not been updated for any subsequent changes. All rights reserved©. INTRODUCTION The EMA regime is akin to a holding company regime and is found only in the laws of Bolivia, [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Chile&#8217;s Holding Company Regime</title>
		<link>http://www.schwartzintl.com/chiles-holding-company-regime</link>
		<comments>http://www.schwartzintl.com/chiles-holding-company-regime#comments</comments>
		<pubDate>Thu, 10 Sep 2009 21:21:24 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[Argentina]]></category>
		<category><![CDATA[business profits]]></category>
		<category><![CDATA[Chile]]></category>
		<category><![CDATA[dividends]]></category>
		<category><![CDATA[Ecuador]]></category>
		<category><![CDATA[first category tax]]></category>
		<category><![CDATA[holding company]]></category>
		<category><![CDATA[latin america]]></category>
		<category><![CDATA[Mexico]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[permanent establishment]]></category>
		<category><![CDATA[Peru]]></category>
		<category><![CDATA[Treaty]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=281</guid>
		<description><![CDATA[This article, by Paul Tadros, was originally published in Practical Latin American Tax Strategies by WorldTrade Executive Inc. and has not been updated for any subsequent changes. All rights reserved©. Introduction This article addresses a potential adverse risk inherent in Chile’s holding company regime (“regime”). Assuming that such holding company meets all of the requirements, [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>The Luxembourge-Trinidad and Tobago Income Tax Convention</title>
		<link>http://www.schwartzintl.com/the-luxembourg-trinidad-and-tobago-income-tax-convention</link>
		<comments>http://www.schwartzintl.com/the-luxembourg-trinidad-and-tobago-income-tax-convention#comments</comments>
		<pubDate>Thu, 10 Sep 2009 21:10:43 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[dividends]]></category>
		<category><![CDATA[double tax]]></category>
		<category><![CDATA[Europe]]></category>
		<category><![CDATA[foreign tax credit]]></category>
		<category><![CDATA[Income Tax Treaty]]></category>
		<category><![CDATA[Luxembourg]]></category>
		<category><![CDATA[Model Treaty]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[Organization for Economic Cooperation and Development]]></category>
		<category><![CDATA[Treaty]]></category>
		<category><![CDATA[Trinidad]]></category>
		<category><![CDATA[withholding]]></category>

		<guid isPermaLink="false">http://www.schwartzintl.com/?p=277</guid>
		<description><![CDATA[This article, by Paul Tadros, was originally published in Practical Latin American Tax Strategies by WorldTrade Executive Inc. and has not been updated for any subsequent changes. All rights reserved©. Introduction In 2001, Luxembourg and Trinidad and Tobago (“Trinidad”) signed a double taxation agreement (“treaty”) covering both income and capital. The treaty became effective January [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Mexico Thin Capitalization Update</title>
		<link>http://www.schwartzintl.com/mexico-thin-capitalization-update</link>
		<comments>http://www.schwartzintl.com/mexico-thin-capitalization-update#comments</comments>
		<pubDate>Fri, 31 Jul 2009 15:55:39 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[debt to equity]]></category>
		<category><![CDATA[deduct]]></category>
		<category><![CDATA[loan]]></category>
		<category><![CDATA[Mexico]]></category>
		<category><![CDATA[thin capitalization]]></category>

		<guid isPermaLink="false">http://schwartzintl.com.s32552.gridserver.com/?p=86</guid>
		<description><![CDATA[Mexico Thin Capitalization Update BY MARC SCHWARTZ (SCHWARTZ ADVISORY SERVICES, INC.) AND JOSÈ JUAN MIRANDA (MIRANDA, SANCHEZ &#38; ASOCIADOS) Mexico’s 3:1 thin capitalization law has been a topic for debate in the Mexican and international tax community since its incorporation into the Mexican Income Tax Law (“MITL”) as of January 1, 2005. Businesses and those [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Potential Issues for Mexico&#8217;s 2006 Tax Reform</title>
		<link>http://www.schwartzintl.com/potential-issues-for-mexicos-2006-tax-reform</link>
		<comments>http://www.schwartzintl.com/potential-issues-for-mexicos-2006-tax-reform#comments</comments>
		<pubDate>Fri, 31 Jul 2009 15:53:29 +0000</pubDate>
		<dc:creator>andytford</dc:creator>
				<category><![CDATA[Publications]]></category>
		<category><![CDATA[Internal Revenue Code]]></category>
		<category><![CDATA[merger]]></category>
		<category><![CDATA[Mexico]]></category>
		<category><![CDATA[restructure]]></category>
		<category><![CDATA[Tax Reform]]></category>

		<guid isPermaLink="false">http://schwartzintl.com.s32552.gridserver.com/?p=83</guid>
		<description><![CDATA[Potential Issues for Mexican Tax Reform Debate By Marc Schwartz (Schwartz Advisory Services, Inc) and José Juan Miranda (M&#38;V Asociados) Each year the annual budget the Mexican Congress approves for the following year generally contains amendments to various tax laws. Since becoming President, Vicente Fox has introduced significant tax reform proposals that have for the [...]]]></description>
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