2016: what a year for the Americas. From our offices in Cayman,
Sao Paulo, Montevideo and Vancouver, we witnessed a wave of
fundamental – at times dramatic and turbulent – change
in key markets in the Americas. From impeachment of a sitting
president in Brazil, to the election of a centre-right president in
Argentina to the 'glad its over' election in the US which
ushered in centre-right control of two branches of government, 2016
brought fundamental political change across the region. Meanwhile,
long-anticipated amnesty programmes in both Argentina and Brazil
paved the way for large amounts of assets to be brought back into
the formal economy, and away from the increasingly frigid
landscapes of undeclared assets. Both programmes succeeded, perhaps
even beyond expectation, as investors and common citizens embraced
the welcome opportunity to regularise their positions, thus
adjusting to a world where transparency and information exchange
are the rule. For a jurisdiction
