The 3rd LATAM YIN meeting has been organised by IFA Costa Rica as part of the 10th Latin American Regional meeting.
Attendants
YIN Central Representatives:
• Pedro Corona (México)
• Luciana Yañez (Peru)
Official Representatives:
• Pablo Baroffio (Argentina)
• Bolívar Figueroa (Ecuador)
• Ana Cristina Valdés (Panama)
• Luciana Yañez (Peru)
• Nallil Rodríguez (Dominican Republic)
• Agustina Bomio (Uruguay)
• Sophia Murillo and Felipe Guevara (Costa Rica)
Rama-designated Representative:
• Candys Dorado (Bolivia)
• Pablo Ibañez (Chile)
• Juan David Velasco (Colombia)
• Pedro Ángel Palma (México)
Hosts: Sophia Murillo and Felipe Guevara (Argentina)
Moot court: "Application of the Principal Purpose Test (PPT) in an apparent case of treaty shopping"
Speakers:
- Acted as a representative of the taxpayer: Juan Manuel Vázquez (Argentina) and Pedro Ángel Palma (Mexico)
- Acted as representative of the tax authority: Santiago Gómez (Colombia) and Juan Pablo Porto (Peru)
- Judge: Guillermo Teijeiro (Argentina)
- Coordinator: Sophia Murillo and Felipe Guevara (Costa Rica)