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
Upcoming transfer pricing deadlines in the Americas Argentina: September 23 – 25 Informative Affidavit F.2668 and Local Report F.4501 for companies with a Fiscal Year End 03/31/23. Master File for companies with a Fiscal Year End 09/30/22. Argentina: September 29 First Notification
Listen now to our third podcast episode, where we sit down with Melisa Gomez, partner at BaseFirma’s Argentina office. She shares her insights into the dynamic world of transfer pricing and the challenges she faces while working with clients in Argentina, Bolivia,
Ricardo Rosero, BaseFirma USA Background In late 2021, the OECD announced the preliminary design of its two-pillar approach to modernizing global taxation in the context of integrated, digitalized economies. Broadly speaking, Pillar One aimed to provide guidance on the proper allocation of
In the second episode of our Meet the Team series, we introduce you to Eduardo Emmerich, BaseFirma’s partner in the USA. Eduardo shares his personal and professional interests, his journey of learning and growth within the industry, and the core values that are important to him and his
We are thrilled to announce the launch of our latest podcast series, Meet the Team. In the coming weeks, we will introduce our listeners to a number our team members, whose unique and diverse perspectives and personalities have made BaseFirma into theleading, award-winning global firm it is today. Listen now in all
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
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