La DIAN modificó la declaración de renta de Banacol, adicionando ingresos por más de $5 mil millones y aplicando una sanción por inexactitud del 100%, al considerar improcedente la segmentación realizada por el contribuyente en su estudio de precios de transferencia. Banacol
Se acerca el vencimiento de las obligaciones de Precios de Transferencia correspondientes al ejercicio fiscal 2024. ¿Qué debes tener en cuenta? Las fechas límite para la presentación de estas obligaciones en junio de 2025 son las siguientes: Noveno dígito del RUC Fecha
Foreign exchange flexibilization, BOPREAL Series 4 issuance, exchange rate floating within bands On April 11, 2025, the Argentinian Central Bank (BCRA) announced the launch of phase 3 of the Economic Program, with the primary objectives of reducing inflation, increasing monetary predictability, and
Attention UK business decision-makers: big updates are coming to the UK’s Transfer Pricing framework — and they go well beyond documentation. Here’s what you need to know: If you’re part of a multinational with operations in the UK, these changes will likely
The Danish Ministry of Taxation has published a draft bill introducing key updates to transfer pricing (TP) requirements. Here are the highlights: Threshold AdjustmentsThe group revenue threshold would increase from DKK 250M to DKK 391M, and total assets from DKK 125M to
Brazil is feeling a significant impact from the Trump administration’s tariff policies, which target critical sectors of the Brazilian economy. While the country faces relatively lower tariff rates compared to some peers, two key industries must urgently reassess their global strategies: Within
La Resolución del Tribunal Fiscal (RTF) N.º 06856-1-2024 analiza cómo debe determinarse el valor de mercado en una operación de transferencia indirecta de acciones entre partes vinculadas y, en particular, cuál es el método más apropiado según la normativa de precios de
El 11 de abril de 2025 el Banco Central de la República Argentina (BCRA) anunció el inicio de la Fase 3 del programa económico, con el objetivo prioritario de reducir la inflación, aumentar la previsibilidad monetaria y eliminar las restricciones cambiarias. Asimismo,
Starting January 1, 2025, taxpayers in Germany must include a Transaction Matrix in their transfer pricing documentation under Sec. 90 (3) AO, as introduced by the Fourth Bureaucracy Relief Act. On April 2, 2025, the German Federal Ministry of Finance (BMF) published
With the Trump Administration’s implementation of tariffs, public discourse has increasingly focused on their impacts on both corporations and American citizens. In this article, we aim to explain (a) what tariffs are and whom they impact, (b) how the historic implementation of tariffs
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