International Investments Facing Tax Uncertainty and Changes in Tax Policies on Emerging Markets

The purpose of this book is to serve as a reference to foreign investors when governmental departments take steps into complicating the tax compliance of companies. In some instances, changing a valid criterion to another, generating retroactive damages to the company financials or its treasury.

The main objective of this work is to provide the reader elements to build a defensive strategy against sudden changes in taxes that turn into both, entry and exit barriers in a foreign market.

Another objective that is intended through the performance of this research is to provide the user or reader with an extra view on key elements that could indicate the risk of nationalization in a given country.