only to see those same voters opt for
Gabeira in the second round. While
Gabeira based his campaign on clean
government, Paes promised he could
do more for the poor.
Party affiliation was the key ingredient for success in Salvador, according to Cloves Luiz Pereira Oliveira of
Universidade Federal da Bahia and
co-authors Dalmir Francisco and Ti-ago Prata L. Storni of Universidade
Federal de Minas Gerais. There, incumbent mayor João Henrique faced
very low approval ratings a year before the election.
When he changed parties, drop-
ping the Partido Democrático Trab-
alhista and joining the PMDB, he
gained the support of a member
of President Lula’s cabinet, Geddel
Vieira Lima, who controlled public
works resources and the party orga-
nization. As an evangelical, João Hen-
rique also drew support from that
community and was able to position
himself as a champion of the poor.
17th Annual LATIN AMERICA TAX UPDATE May 21 - 23, 2012 The Biltmore Hotel Coral Gables, FL
Attend this conference and:
;; Learn about the latest tax developments
implemented in 2011 and proposals for 2012
including recent tax audit activity and trends
;; Understand the latest transfer pricing rules in
Latin America
;;Discover the special tax rules impacting
investment vehicles in Latin America to attract
outside investments
;; Learn how to implement the most effective
acquisition and merger strategies and
post-deal integration in Latin America
;; Learn key tax planning opportunities in
Argentina, Brazil, Central America and the
Caribbean, Chile, Colombia, Mexico and
Venezuela
Earn Up to
20 CPE/CLE
Credits
Earn Up to
16 CPE/CLE
Credits
A two and a half
day conference
with group live
instruction on
tax-effective
strategies for
companies
operating or
expanding into
the most
important
markets of
Latin America
16th Annual
MEXICO
TAX UPDATE
September 20 & 21, 2012
San Diego, CA.
The Manchester Grand Hyatt
Attend this conference and:
;; Discuss Mexico’s flat tax: IE TU and it’s
impact on doing business in Mexico
;; Understanding the IMMEX decree and its
impact to your manufacturing operations
;; Learn about the benefits and requirements
under the New Empresa Certificada Program
;; Discuss current transfer pricing rules in Mexico
;;Learn how to qualify for tax-free mergers and
split-ups in streamlining operations in Mexico
;; Discuss financing cross-border mergers and
acquisitions in Mexico
;; Learn about the impact of the FIN 48
disclosure rules for uncertain tax positions
on operations in Mexico
Latin America and Mexico
Conference Sponsor:
A two-day
intermediate level
conference with
live group
instruction on
the latest tax and
legal strategies
for reducing the
cost of doing
business in
Mexico, featuring
a discussion of
Mexico-U.S. tax
planning ideas
for 2012
For more information,
call 914.328.5656,
fax 914.328.5757,
or visit citeusa.org
