In our first episode of 2024, Chad speaks with Jacky Mao, our China Transfer Pricing partner at Think-Bridge, about managing transfer pricing obligations and an increasingly complex tax controversy environment in China. You’ll hear expert advice on what is required of multinational
Upcoming transfer pricing due dates in the Americas Argentina: December 29 Submission of Country-by-Country report for companies whose ultimate parent entity has a fiscal year ending (FYE) on 12/31/22. 1st Notification Country-by-Country report due for companies whose ultimate parent entity has
In the opening episode of our new series on global transfer pricing controversy, Eduardo Emmerich, Partner at BaseFirma Houston and Chad Martin, Office Lead at BaseFirma Denver, take on some of the most common assumptions regarding the value proposition of Advance Pricing
In an important shift, the world has bid farewell to the era of near-zero short-term interest rates that persisted for over a decade. Short-term interest rates in the US were near zero from 2008 to 2016 and experienced a similar trend for
Upcoming transfer pricing due dates in the Americas Argentina: November 30th. – Second Country by Country Reporting Notification due for Argentinian subsidiaries of Ultimate Parent Entity with Fiscal Year Ended in September 2023. OECD: negotiations on multilateral agreement to facilitate the application
Curious about the role of AI in the future of transfer pricing? In this new podcast episode, host Ricardo Rosero (BaseFirma’s managing partner) talks to two guests who have a front row seat to the developments around AI in the field of transfer
Upcoming Transfer Pricing deadlines in the Americas Bolivia: October 31 601 Sworn Informative Statement and Local Report for agribusiness companies. Dominican Republic: October 31 Master Report. Local Report. Peru: October 16 to 24 Master Report. Country-by-Country Report. Notification of Country-by-Country Report. When
The OECD just released its latest compilation of peer reviewed reports relating to Country-by-Country (CbC) reporting under the BEPS Action 13 initiative. This sixth annual peer review covers 136 jurisdictions. For each jurisdiction, the review specifies the domestic legal and administrative framework, the exchange of information framework, and
Today, on September 29, 2023, the Brazilian Official Gazette (DOU) published Normative Instruction RFB 2.161/23, which regulates Brazil’s new transfer pricing rules as set forth in Law 14.596/23. Important: the Normative Instruction extends the deadline for taxpayers to elect early adoption of
The Ecuadorean tax authorities, through Resolution No. NAC-DGERCGC23-00000025, have implemented significant changes regarding transfer pricing. One of the most relevant changes pertains to the minimum amounts that make submitting a transfer pricing report a requirement. According to this resolution, taxpayers subject to
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