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Miguel A. Rodriguez Cuadros MILE 12

MILE 12, Miguel A. Rodriguez Cuadros

MILE 12
Peru

Miguel A. Rodriguez Cuadros is a lawyer who graduated Suma Cum Laude from the University of Lima. Post graduate Master Studies took him to the Freie Universität Berlin where he obtained the title of Magister Legum (LL.M - Thesis Grade Note 1.1) in International Taxation and Public Law, majoring in Free Trade Agreements, Direct and Indirect Taxation and Customs and Tax Planning. Before, he studied Wholesale Management and Foreign Trade at the Alexander v. Humboldt Institute, where he specialized in Logistic and Freight Forwarding. Miguel has 5 years working experience at KPMG Peru and KPMG Germany in Customs, (Customs Valuation, Rules and Verification of Origin, Tariff Classification, Antidumping, Free Trade Zones, Customs Regimes and Digital Services and Customs Compliance) in International Trade (Incoterms, Preferential Trade Agreements, Free Trade Agreements, Regional Agreements such as MERCOSUR and Andean Community and Supply Chain Management) as well as International Taxation (Double Tax Treaties, Direct and Indirect Taxation, M&A and Customs - Tax Planning and Compliance), and 2 years in Freight Forwarding at Hellmann Worldwide Logistics Partners, Germany and Peru (Air and Sea Freight Quotations and Airfreight Cargo Dispatch). He speaks fluent English, German, Spanish and is the author / co-author of a number of professional articles and publications such as in: Wolters Kluwer Law & Business, Tax Analysts and KPMG International – Global VAT Trade and Customs Indirect Tax Brief:
Trade topics

  • Customs Value adjustment and the WTO Customs Valuation Agreement- Royalties and License fees.
  • The U.S. - Peru Free Trade Agreement - Opportunities and Challenges.
  • China - Peru Free Trade Agreement - The competitive liberalization continues.
  • Electronic Commerce and Trade-Customs and Tax Implications of Free Trade Agreements along the Digital Supply Chain.
  • The treatment of royalties and licensee fees with regard to imported goods: A U.S, E.U, Andean Community and Peru perspective (pending for publication).

Taxation topics

  • Equality problems at the ratio of standard and reduced value added tax rate and value added tax exemption - The ability to pay principle in the Value Added Tax (Master Thesis)  
  • New Capital Gain Taxation Rules for Non-residents investors.
  • Tax Burden of Royalties Paid to Non-resident Licensors.
  • The impact of Double Tax Treaties – Finance and Market Asia Pacific Trends (Part 1 and 2).
  • New Global Trends in the Indirect Taxation
  • Optimizing the IVA Cash Flow in the Supply Chain of Services and Goods
  • The Value Added Tax in the European Union and the new regulation about Business to Business Services (B2C) and Business to Consumer (B2C).   
  • Cloud Computing: Trade in Services and Taxation (pending for publication).

He enjoys jogging, swimming, reading, playing chess and trekking.