miguel pinheiro

MIGUEL VASQUEZ

Partner

BAR ADMISSIONS

2006: Trinidad & Tobago

AREAS OF PRACTICE

  • Corporate Commercial Litigation and Dispute Resolution
  • Tax Litigation and Appeals
  • Tax and Legal Planning and Establishment of Operations
  • Commercial Immigration

PROFILE

Miguel is a Partner in the Firm’s Dispute and Risk Management Department. He joined the Firm in June 2016 as an In-service Trainee, and became an Associate in November 2016. Miguel was appointed Partner at the Firm in November 2023.
Miguel’s core practice is in corporate commercial and tax law litigation and advisory support across a diverse range of issues which affect corporate entities including take overs, enforcement of security instruments and debt collection, breach of contract, trade, and tax issues involving border transactions, arms-length pricing issues, artificiality and reclassification of financing instruments, corporate income taxation and double taxation treaties. Miguel also provides assistance with tax registrations and establishment of operations within the jurisdiction, and support for tax issues commencing from audit and objection stages, to litigation.

RECENT INVOLVEMENT

  • Litigation of complex issues in international tax law before the Court of Appeal and Privy Council involving double taxation treaties, including access to relief for dividend payments to companies in a group chain, beneficial ownership, conduit companies, treaty override, and general anti-avoidance rules.
  • Representation of numerous multinational companies in tax appeals regarding the tax authority’s attempt to limit or deny double taxation treaty relief.
  • Negotiation of settlements with tax authority on behalf of a significant number of taxpayers including multinational companies. Value of settlements have ranged from US$1 million to US$100 million.
  • Representation of numerous clients in regional advice and litigation on CARICOM Community rights on a plethora of issues including the Common External Tariff, free movement of persons, freedom of establishment, and free movement of capital.
  • Counsel in contentious trademark infringement proceedings on behalf of globally recognised conglomerates.
    Management, instruction, and coordination of Counsel in multi-jurisdictional matters involving countries such as Canada, Europe, the United States of America, the United Kingdom, and the Caribbean. Collaboration with cross-functional teams to guide commercial and business decisions, and to frame and development of strategies and engagements.

PROFESSIONAL MEMBERSHIPS

The Law Association of Trinidad & Tobago
The American Chamber of Commerce of Trinidad & Tobago

EDUCATION

2022: Master of Laws in International Tax Law (LL.M); King’s College London

2016: Legal Education Certificate (L.E.C.); Hugh Wooding Law School

2014: Bachelor of Law (LL.B) (Hons.); University of the West Indies

PUBLICATIONS

Author: “Recent tax incentives in T&T…a pre-budget consideration” featured in the T&T Guardian newspaper on September 17, 2023

Author: “Corporate Structures in Trinidad and Tobago” featured in the T&T Guardian newspaper on July 2, 2023

Author: “Transfer pricing: A mutually beneficial framework” featured in the T&T Guardian newspaper on May 14, 2023

Author: “Robots and the future of tax” published in the T&T Guardian newspaper on January 15, 2023

Author: “From Free Zones to Special Economic Zones: One step closer to international tax compliance” published in the T&T Guardian newspaper on June 19, 2022

Author: “Guyana’s Local Content Policy: A cause for Caricom concern?” published in the T&T Guardian newspaper on March 13, 2022

Author: “Withholding tax in cross-border contracts” published in the T&T Guardian newspaper on January 9, 2022

Author: “Property Tax: What to know” published in the T&T Guardian newspaper on October 10, 2021

Author: “The regulation of the casino industry in T&T” published in the T&T Guardian newspaper on September 12, 2021

Author: “A Unified Caribbean Region – What are your rights?” published in the T&T Guardian newspaper on August 29, 2021

Author: “Code Red: Climate change and renewables” published in the T&T Guardian newspaper on August 15, 2021

Co-Author: “NFT’s: Beyond cryptocurrency and regulation” published in the T&T Guardian newspaper on April 11, 2021

Author: “Tax Audits: What to expect?” published in the T&T Guardian newspaper on November 22, 2020

Author: “Covid-19 and the tax residency implications of running a business remotely”; T&T Guardian newspaper September 27, 2020

Co-Author: “Stop Holding Me Back! Exposure to Withholding Tax in Cross-Border Contracts” Hamel-Smith Forum, Vol. 10 Issue 5, November 2018

Co-Author: Transfer Pricing-A Diamond in the Rough, Special Edition Forum, June 2018;

PRESENTATIONS

September 22, 2023: Live television interview on the topic of “Recent Tax Incentives” on AM Prime; WESN Content Capital television station.

October 2, 2023: Panelist – Live Post Analysis of Budget 2023-2024 “Our Financial Future”; WESN Capital television station.

BAR ADMISSIONS

2016: Trinidad & Tobago

AREAS OF PRACTICE

  • Corporate Commercial Litigation and Dispute Resolution
  • Tax Litigation and Appeals
  • Tax and Legal Planning and Establishment of Operations
  • Commercial Immigration