Starting January 1, 2025, taxpayers in Germany must include a Transaction Matrix in their transfer pricing documentation under Sec. 90 (3) AO, as introduced by the Fourth Bureaucracy Relief Act. On April 2, 2025, the German Federal Ministry of Finance (BMF) published
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
La Dirección General de Impuestos Internos (DGII) de la República Dominicana emitió la Resolución Núm. DDG-AR1-2024-00001, mediante la cual se actualiza la lista de jurisdicciones NO consideradas como regímenes fiscales preferentes, de baja o nula tributación, o paraísos fiscales. Esta actualización es
Se publicó en La Gaceta No. 28 el aviso sobre el proyecto de Dirección General de Tributación (DGT) denominado “Resolución referente a la presentación de la Declaración Informativa en materia de precios de transferencia” que derogaría las resoluciones DGT-R-44-2016 y DGT-R-28-2017. Con
The recently issued memorandum for the Secretary of the Treasury addressing the OECD Global Tax Deal signals a major shift in U.S. tax policy, with significant geopolitical implications. Here’s a quick breakdown of the key aspects: -No Binding Effect Without Congress: Commitments
January 8, 2025 – BaseFirma, a global leader in transfer pricing and valuation services, is excited to announce that Nathalie Fampa has joined our Brazilian team as partner, leading our local practice. Her addition marks a significant step forward in strengthening BaseFirma’s
Last September, after passing through the Chamber of Deputies and the Senate, the so-called “Tax Obligations Compliance Project” (Bulletin 16621-05) was approved. Among the various points that the project includes/modifies within the framework of transfer pricing and mutational economic groups, we can
May 28, 2024 – Bologna, Italy – Leading global transfer pricing firm BaseFirma has announced the appointment of Paul Valdivieso as valuations lead, based in Bologna Italy. The addition of a new valuation services lead continues our firm’s expansion of valuation offerings
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
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
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