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[email protected] Contents 2 Introduction and methodology 8 Bouverie Street, London EC4Y 8AX, UK 3 Interview Tel: +44 20 7779 8308 7 Global overview Fax: +44 20 7779 8500 AMERICAS Editor, World Tax and World TP Jonathan Moore 20 Interview 55 Ecuador Researchers 28 Argentina 56 Honduras Lovy Mazodila 29 Brazil 56 Mexico Annabelle Thorpe 38 Canada 58 Nicaragua Jason Howard 47 Chile 59 Peru Production editor 49 Colombia 59 Puerto Rico João Fernandes 54 Curaçao 60 United States 54 Dominican Business development team Republic Margaret Varela-Christie Raquel Ipo ASIA-PACIFIC Managing director, LMG Research Tom St. Denis 81 Interview 120 New Zealand 93 Australia 120 Philippines © Euromoney Trading Limited, 2020. The copyright of all 98 Cambodia 121 Singapore editorial matter appearing in this Review is reserved by the 99 China 123 South Korea publisher. 102 Hong Kong SAR 124 Sri Lanka No matter contained herein may be reproduced, duplicated 103 India 125 Taiwan or copied by any means without the prior consent of the 109 Indonesia 126 Thailand holder of the copyright, requests for which should be 115 Japan 127 Vietnam addressed to the publisher.