INDIRECT TAX LEADERS THECOMPREHENSIVEGUIDE TO THE WORLD’S LEADING INDIRECT TAX ADVISERS NINTH EDITION IN ASSOCIATION WITH PUBLISHED BY WWW.INTERNATIONALTAXREVIEW.COM BECOME PART OF THE ITR COMMUNITY. CONNECT WITH US TODAY. Facebook “Like” us on Facebook at www.facebook.com/internationaltaxreview f and connect with our editorial team and fellow readers. LinkedIn Join our group, International Tax Review, to meet your peers in and get incomparable market coverage. Twitter Follow us at @IntlTaxReview for exclusive research and t ranking insight, commentary, analysis and opinions. To subscribe, contact: Jack Avent Tel: +44 (0) 20 7779 8379 | Email:
[email protected] www.internationaltaxreview.com Contents 2 Introduction and methodology 8 Bouverie Street, London EC4Y 8AX, UK Tel: +44 20 7779 8308 AMERICAS Fax: +44 20 7779 8500 Editor, World Tax and World TP 11 Argentina 18 Costa Rica Jonathan Moore 11 Bolivia 18 Ecuador 11 Brazil 19 Mexico Researchers 14 Canada 19 Peru Jason Howard Lovy Mazodila 17 Chile 20 United States Annabelle Thorpe 18 Colombia 21 Uruguay Production editor João Fernandes ASIA-PACIFIC Business development team 30 Australia 44 Philippines Margaret Varela-Christie 32 China 45 Singapore Raquel Ipo 32 Hong Kong SAR 46 South Korea Alexandra Strick 33 India 46 Sri Lanka Managing director, LMG Research 39 Indonesia 46 Taiwan Tom St. Denis 41 Japan 47 Thailand © Euromoney Trading Limited, 2020. The copyright of all 42 Malaysia 47 Vietnam editorial matter appearing in this Review is reserved by the 43 New Zealand publisher. No matter contained herein may be reproduced, duplicated EUROPE, MIDDLE EAST & AFRICA or copied by any means without the prior consent of the 63 Austria 77 Netherlands holder of the copyright, requests for which should be 63 Azerbaijan 80 Norway addressed to the publisher.