Day: September 26, 2025

We once worked with a company that had spent months preparing its US transfer pricing study. The economic analysis made sense, the comparables were solid, and they even cited the OECD Guidelines.  The problem arose during an IRS audit:  The report was not ready

Introducción  La Resolución del Tribunal Fiscal (RTF) N.º 05495-13-2024 resuelve una controversia de precios de transferencia sobre préstamos intragrupo. El Tribunal Fiscal (TF) invocando la facultad de reexamen, recalcula el rango de mercado de tasas de interés y reduce el ajuste originalmente