News

TRANSFER PRICING ALERT: COSTA RICA
Attention, Costa Rica: There are only a few months left before the deadline for filing the Transfer Pricing Return. Contact…
Extension for Transfer Pricing Affidavits in Chile
The 𝐒𝐞𝐫𝐯𝐢𝐜𝐢𝐨 𝐝𝐞 𝐈𝐦𝐩𝐮𝐞𝐬𝐭𝐨𝐬 𝐈𝐧𝐭𝐞𝐫𝐧𝐨𝐬 (𝐒𝐈𝐈), through the 𝐑𝐞𝐬𝐨𝐥𝐮𝐜𝐢ó𝐧 𝐄𝐗. 𝐒𝐈𝐈 𝐍° 𝟔𝟒 𝐝𝐞𝐥 𝟕 𝐝𝐞 𝐣𝐮𝐧𝐢𝐨 𝐝𝐞 𝟐𝟎𝟐𝟒, grants…
Ecuador: SRI Updated the Technical Guidelines for Standardizing Transfer Pricing Analysis
On November 22, 2023, the Internal Revenue Service (SRI) published an updated version of the “Technical Guidelines for the Standardization…
Process for Applying Amount A Under Pillar I
The OECD’s proposals under Pillar I seek to revise the allocation of the tax base in a digitalized and global…
Tax Court Upholds SUNAT's Ruling on Low-Value Intragroup Services
Through Resolution 01428-1-2023, the tax court reaffirms its objection to low-value-added services between related parties, where a fee of 8%…
Transfer Pricing in Argentina for taxpayers whose fiscal year ended in March 2023 and September 2022.
Local Report or Transfer Pricing Study - Form F. 4501 This is an Informative Affidavit for companies subject to transfer…
Transfer Pricing Reform in ECUADOR
Through SRI Resolution No. NAC-DGERCGC23-00000025, published on September 14, 2023, in the Second Supplement No. 396 of the Official Register,…







