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
Introduction At the heart of every transfer pricing documentation lies a robust functional analysis. This analysis examines which related parties contribute functions, assets, and risks, and ensures they are compensated accordingly. While functions and assets are commonly understood as sources of income deserving
El 6 de marzo de 2025, el Servicio de Impuestos Internos (SII) publicó la Resolución N° 28, introduciendo cambios clave en el procedimiento de los Acuerdos Anticipados de Precios de Transferencia (APA). ¿Qué son los APA?Si una empresa en Chile realiza transacciones con partes relacionadas en el
Introduction According to the Income Tax Law, in export or import intercompany transactions involving goods quoted on international, local, or destination markets—including derivative financial instruments—or whose prices are set based on such quotations, the taxpayer must submit a notification (sworn statement) by
La Dirección General de Impuestos Internos (DGII) de la República Dominicana emitió la Resolución Núm. DDG-AR1-2024-00001, mediante la cual se actualiza la lista de jurisdicciones NO consideradas como regímenes fiscales preferentes, de baja o nula tributación, o paraísos fiscales. Esta actualización es
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