## [Latin American Viewpoints - January 2021](/en_GB/new/latin-american-viewpoints-january-2021) # Latin American Viewpoints - January 2021 Latam - 01 / 20 / 2021 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/latin-american-viewpoints-january-2021) - []() - []() [DOWNLOAD OUR BROCHURE ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/garrigues_latin_america_brochure_en.pdf) Previous Next ![](/sites/default/files/noticias/img/perspectivas_latinoamerica_enero_2021_3.jpg) **We are pleased to share our first issue of 'Latin American Viewpoints'. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of business law.** ## [**The importance of tax residence: These are the rules in Latin America, Spain and Portugal**](https://www.garrigues.com/en_GB/new/importance-tax-residence-these-are-rules-latin-america-spain-and-portugal) In this article we describe the factors determining the tax residence of individuals and legal entities or the existence of permanent establishments in the main Latin American countries, and in Spain and Portugal, along with the interpretation methods that in some cases the tax authorities of these countries have issued to take into account (or not) distortions caused by the health crisis. [**KEEP READING**](https://www.garrigues.com/en_GB/new/importance-tax-residence-these-are-rules-latin-america-spain-and-portugal) ## [**COVID-19: The law on fortuitous events or 'force majeure' and termination of contract due to unforeseen circumstances**](https://www.garrigues.com/en_GB/new/covid-19-law-fortuitous-events-or-force-majeure-and-termination-contract-due-unforeseen) The situation caused by the pandemic has brought an increase in breach of contract proceedings around the world, including in Latin America. It is therefore helpful to know how concepts such as fortuitous, force majeure, and hardship events are defined. We take a look at these in the legislation of Chile, Colombia, Mexico and Peru. [**KEEP READING**](https://www.garrigues.com/en_GB/new/covid-19-law-fortuitous-events-or-force-majeure-and-termination-contract-due-unforeseen) ## [**NPLs: Portfolio deals will increase due to COVID-19**](https://www.garrigues.com/en_GB/new/npls-portfolio-deals-will-increase-due-covid-19) In the wave of the COVID-19 pandemic, there has been a significant increase in debt held by both consumers and companies. Over the coming years, we expect to see a large number of debt and distressed asset deals. In this viewpoint, Garrigues provides in this documentan analysis of the debt market situation and trends in Latin America, Spain and Portugal, where there is a clear move toward greater sophistication in these deals. [**KEEP READING**](https://www.garrigues.com/en_GB/new/npls-portfolio-deals-will-increase-due-covid-19) ## [**Remote work: COVID-19 prompts new legislation**](https://www.garrigues.com/en_GB/new/remote-work-covid-19-prompts-new-legislation-latin-america) Teleworking, working from home or remote working gained particular importance in 2020 due the various measures adopted by governments and employers to curb COVID-19 infections. So an understanding is needed of the new rules and situation of the legislation on this subject in the various jurisdictions. We examine below the current situation in a few Latin American countries such as Chile, Colombia or Peru. [**KEEP READING**](https://www.garrigues.com/en_GB/new/remote-work-covid-19-prompts-new-legislation-latin-america) ### **CHECK OUR GUIDES AND SPECIALS** - [Infrastructure projects in Latin America](https://www.garrigues.com/en_GB/infrastructure-projects) - [International Arbitration Guides](https://www.garrigues.com/en_GB/ia-guides) - [Doing Business](https://www.garrigues.com/en_GB/db-guides) - [Taxation of Indirect Sales in Latin America](https://www.garrigues.com/en_GB/guia-ventas-indirectas-latinoamerica) - [Guide to restructuring tools and insolvency proceedings](https://www.garrigues.com/en_GB/guide-restructuring-insolvency-iberian-latin-america) **GARRIGUES news** - [Garrigues launches the anti-trust, economic regulation and intellectual property practice in Lima with new hires ](https://www.garrigues.com/en_GB/new/garrigues-launches-anti-trust-economic-regulation-and-intellectual-property-practice-lima-new) - [Garrigues, chosen by Comunidad #PorElClima for its commitment to sustainability](https://www.garrigues.com/en_GB/new/garrigues-chosen-comunidad-porelclima-its-commitment-sustainability) [LatAm](/en_GB/tags/latam), [México](/en_GB/tags/mexico), [Perú](/en_GB/tags/peru), [Chile](/en_GB/tags/chile), [Colombia](/en_GB/tags/colombia), [Brasil](/en_GB/tags/brasil) ### Contacts ![](/sites/default/files/styles/medium/public/team/photo/10011699.jpg?itok=FBe83oFx) [Javier Ybañez](/en_GB/team/javier-ybanez-rubio) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - 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