Miguel Vasquez
Senior Associate
Phone: 868 299 0981
Mobile: 868 355 1183
Bar Admissions
2016: Trinidad & Tobago
Areas of Practice
- Tax Litigation and Appeals
- Corporate Commercial Litigation and Dispute Resolution
- Tax and Legal Planning and Establishment of Operations
- Commercial Immigration
Profile
Miguel joined the Firm in June 2016 as an In-service Trainee, and was appointed as an Associate in November 2016. Miguel was a member of the Tax Practice Group and was promoted to Senior Associate on November 1, 2021 within the Dispute & Risk Management Department.
Current 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.
- Advice on cryptocurrency and digital economy issues in Trinidad and Tobago.
Professional Memberships
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.