IBDT

International Tax Management Program

Discover our International Tax Management Program (ITMP), a collaborative initiative by the Instituto Brasileiro de Direito Tributário (IBDT), Tax Executives Institute Latin America Chapter (TEI – Latam), and Universidad Torcuato Di Tella (UTDT).

Gain practical skills in tax management for both in-house and consulting roles.

Enhance your expertise with a program designed for today’s fast-changing business and tax environment. Focused on the latest international tax issues, particularly in Latin America, this program equips you to manage taxes on a global scale.

Open to professionals worldwide, the ITMP addresses the growing demand for specialized management and tax skills.

Learn from experienced faculty members from academia, advisory firms, and multinational corporations. Our immersive learning experiences will help you develop the technical and strategic skills needed for successful tax management.

Join us to build new connections, broaden your knowledge, and become a tax leader in your organization.

Enroll now and take a significant step forward in your career

Blended format: the program offers opening class week and graduation week in-person (in Buenos Aires the first and in Sao Paulo, the latter) while all other classes will be on line.

Languages: the program official language is English.

Time demand: up to 4 hours per week (with theoretical and practical classes plus homework which will include pre-reading materials).

Documentation to present

  • Online admission application .
  • DNI  or passport in the case of foreigners (both pages or first and second pages).
  • Curriculum Vitae (CV) or LinkedIn profile.

*IMPORTANT : by completing the admission application you will begin your registration for the program. If you still have questions, please contact us at cursos@ibdt.org.br 

JOAQUIN KERSMAN (UTDT)

Joaquin Kersman is a tax lawyer who has been involved in a wide variety of legal and tax issues that have given him a broad and deep knowledge of the region. He has been the tax director for Latin America at Adidas, prior to which Joaquin was a tax partner at Nicholson y Cano Abogados and at Baker & McKenzie Argentina where he headed the tax and foreign trade department. This experience has evidenced the need for a reliable regional tax support that helps overcome obstacles that he now applies in his Founding Partner role at Latin American Tax (LAT). Joaquin is praised for his knowledge by diverse publications while actively participating in the academic field as a professor at several universities. He holds a JD from the University of Buenos Aires School of Law, an LLM in law and economics from University Torcuato Di Tella, as well as a diploma in arbitration and international commercial law, granted by University of Vienna School of Law.

LIONEL NOBRE (TEI)

Lionel Bonner Nobre has over 30 years of experience in Latin America and international tax matters. He has been the leader of Latin America Tax team for Dell Technologies since 2006 having in 2018 reached the position of Vice-President of Latin America Tax, where he manages a team of more than 60 professionals and covers 14 jurisdictions. His main responsibilities include tax planning, tax compliance, tax controversy/litigation, tax incentive regulatory compliance, negotiation and learning and development for the Global Tax organization. Lionel is also the current Tax Executives Latin America Chapter President and serving on TEI International’s Executive Committee. His prior career included working for major international accounting and law firms holding roles such as the Director for the Latin American Consulting Services practice of BDO Seidman, LLP and the Director of the Brazilian Business Advisory Services practice of Grant Thornton LLP. Lionel is fluent in English, Portuguese and Spanish and a frequent speaker at international tax conferences for several years in Brazil, USA, Argentina, Europe & Mexico. He has also published several tax articles on taxation in Latin America and is the author of the BNA Bloomberg Portfolio on Transfer Pricing for Brazil and more recently co-coordinated a Thomson Reuters book on “Uncomplicating Tax Management in the Digital Era: an applied corporate view” (2023, São Paulo, Brazil). Lionel is also an Adjunct Professor at the Texas A&M Law School. His academic credentials include: Global Executive M.B.A., University of Miami (2014); LL.M., University of Miami (2004); LL.M., Pontifical University of São Paulo, Brazil (2000); J.D., Pontifical University of São Paulo, Brazil (1992).

VICTOR BORGES POLIZELLI (IBDT)

Victor Polizelli is an international tax advisor with over two decades of experience, focused on corporate and international taxation. Currently a partner in the Tax Law area at Koury Lopes Advogados, he leads the firm's international taxation efforts and coordinates projects in tax planning, consulting, and transfer pricing for both domestic and international corporations. He works in multiple initiatives at the Brazilian Institute of Tax Law (IBDT), a leading center for tax law education and research in Brazil. He is the Coordinator of the LLM in International Tax Law program at the IBDT and teaches in the Professional Master's Program, focusing on transfer pricing, tax policy, and the negotiation of tax treaties. He is also the editor of the IBDT journal on international tax law, Revista de Direito Tributário Internacional Atual (RDTIA). His academic credentials include a PhD and a master's degree in tax law from the prestigious Faculty of Law at the University of São Paulo (USP). Complementing his legal acumen, he also boasts degrees in accounting and law from USP's esteemed Faculty of Economics, Administration, and Accounting, and its Faculty of Law, respectively. He has authored various articles, chapters, and books on significant topics in tax law, particularly focusing on areas like corporate taxation, accounting, tax planning, and transfer pricing.

FABIOLA ANNACONDIA
EDUARDO BAISTROCCHI
HERNAN CAIRE
NAPOLEÃO DAGNESE
GORKA ECHEVARRIA
PABLO GENTINI
TOMÁS GONZÁLEZ
MIRIAM MAIO
CLÁUDIO MORETTI
LUIS FÁVIO NETO
DAVID PEETERS
NATÁLIA QUIÑONES
CARLOS RIVERO
LUIS EDUARDO SCHOUERI
GUILLERMOS TEIJEIRO
MARIA CLAUDIA SOUZA
PHELIPPE TOLEDO
RAFAEL TORIBIO
JULIANA ZOBARAN
*Including others

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

  • 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

 

  • 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

 

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

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

Start of classes: August 2024

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

Closing classes: June 2025

Week in person in São Paulo:

Monday, June 9, 2025: welcome

Tuesday, June 10, 2025: class 27

Wednesday, June 11: networking & teambuilding

Thursday, June 12, 2025: class 28

REGISTRATIONS: Until July 30, 2024

START OF CLASSES: August 5

DURATION: 7 months

NUMBER OF STUDENTS: 40 students

WORKLOAD: 128 hours

FORMAT:  Blended

IBDT Member in up to 8 installments

Non-IBDT Member in up to 8 installments

DIRECTORS:

JOAQUIN KERSMAN (UTDT)

LIONEL NOBRE (TEI)

VICTOR BORGES POLIZELLI (IBDT)

Hybrid Informational Meeting

(Online and in person)

11

June

18 h

Address: Rua Padre João Manuel, 755
4º andar – Cerqueira César
São Paulo – SP
CEP 01411-900