Upcoming Transfer Pricing Due Dates in the Americas – Argentina: August 31, 2023. Second Country by Country report due for ultimate parent entities with fiscal year ending on 06/23. Argentina: Implementation of PAÍS Tax On July 24, 2023, Decree 377/2023 was published, implementing
The Paraguayan tax authority (SET) issued General Resolution No. 134/2023, with rules for submitting transfer pricing studies and documents that clarify transactions with foreign entities. In Paraguay, when a company engages in transactions with a foreign entity in a low or zero
Which mechanisms are available in Mexico to prevent and/or resolve transfer pricing disputes? Advance Pricing Agreements (Bilateral, Unilateral, Multilateral) Mutual Agreement Procedures Administrative or statutory dispute settlement/resolution processes Conclusive Agreements with the Procuraduría de la Defensa del Contribuyente (PRODECON) Transfer Pricing methods
Upcoming Transfer Pricing Deadlines in the Americas Bolivia: July 31st. Informative Statement F.601 and Local Report – industrial companies. Dominican Republic: July 31st. Master Report and Local Report – companies with Fiscal Year Ending on 09/30/22. DIOR Informative Statement – companies with
The fourth episode of our podcast series Transfer Pricing by BaseFirma is out NOW! In this episode, Chad and Davi explore the implications of Brazil’s alignment with OECD TP standards on intercompany intangible transactions. They share real-life examples and practical advice for
On June 20, 2023, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 70,which extends the filing deadlines for many transfer pricing forms for up to three months. The option to extend applies to forms 1907, 1937, 1950 and 1951. The 1913 return
In this episode, Chad and Davi discuss the breaking news that Brazil’s Provisional Measure aligning its transfer pricing standards with the OECD has officially become law. Tune in for an in-depth discussion of what this means in the near term for taxpayers,
We want to let you know that the Brazilian president has officially endorsed Law 14,596/23, introducing significant amendments to the legislation governing corporate income tax to establish comprehensive regulations on transfer pricing. This landmark law is the approval of the Provisional Measure
Calling all transfer pricing enthusiasts! Listen now on your favorite podcast platform to catch Episode 2 of the Transfer Pricing by BaseFirma – Podcast Series: “What Now? Implications of OECD Alignment on Taxpayers with Intercompany Tangible Transactions”. On an upcoming episode, we
Chad Martin, BaseFirma Denver Office Lead Introduction Despite the attention that has been directed to Provisional Measure No. 1152/22 (“the PM”) as it makes its way through Brazil’s legislative system toward becoming law (see BaseFirma’s original analysis of the PM here), it
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