Publications
NEW CHALLENGES FOR THE GLOBAL AND DIGITAL ECONOMY: PILLAR II
Digitalization and globalization have created challenges that extend into the area of taxation. One such example is large multinational corporations…THE IMPORTANCE OF CONDUCTING A PRELIMINARY TRANSFER PRICING ANALYSIS
Knowing whether transactions between a local taxpayer and its related companies or companies resident in non-cooperative countries or territories, or…
Taxpayers Required to File the Transfer Pricing Information Return and the Local Report in Colombia
Taxpayers required to file the Transfer Pricing Information Return and the Local Report on Supporting Documentation for the 2022 tax…
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%…
Which companies are required to file the Informative Affidavit, Master Report, and Country-by-Country Report in October.
Master Report Taxpayers who are part of a group, whose income earned during the 2022 period exceeded 20,000 UIT (S/…
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…
WEBINAR: Transfer Pricing in Central America – Outlook and Trends
#DSEvents 📌We are pleased to announce the upcoming webinar "Transfer Pricing in Central America — Perspectives and Trends," organized in…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,…
