The Press Room

Author: Alice Medina Bush

Tariffs: Impacts on Transfer Pricing for MNEs and How to Prepare  

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

Transfer Pricing in the Insurance Industry: Analyzing Risks and Rewards

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

Peru: SUNAT Regulation on Export and Import Prices: Implications and Penalties

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

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