The Press Room

Author: Alice Medina Bush

Arm’s length remuneration for a commodity trading entity 

Within the context of increased oversight of value creation and economic substance, transfer pricing practices involving intragroup commodity trading entities have become the target of inquiries by multiple tax authorities. It is therefore worthwhile to review some key concepts and arm’s length

Mexico Sharpens Its Transfer Pricing Focus: SAT Collection Up 367%

The Mexican Tax Authority (SAT) has reported a 367% increase in Transfer Pricing-related tax collection from large taxpayers between 2019 and 2024, reaching MXN 106 billion (roughly USD 5.5 billion). This aggressive growth signals SAT’s strengthened enforcement strategy.  The focus is on multinational

Venezuela: Declaración Informativa PT-99: Vence el 30 de junio

Los contribuyentes domiciliados en Venezuela que hayan realizado operaciones con partes vinculadas nacionales o extranjeras durante el ejercicio fiscal 2024 deben presentar ante la Gerencia Regional del SENIAT la Declaración Informativa de Operaciones con Partes Vinculadas (Formulario PT-99) a más tardar el próximo lunes 30 de junio de 2025.

Business Valuation and Transfer Pricing: A Case in Peru

The Tax Court Resolution (RTF) No. 06856-1-2024 analyzes how the market value should be determined in an indirect transfer of shares between related parties, and which method is most appropriate according to transfer pricing regulations.  Although this RTF is not new in

Argentina: Central Bank launches phase 3 of Economic Program

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

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