By Chad Martin and 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
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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
Key Points in this Article Effective January 1, a “Provisional Measure” was published which significantly changes Brazil’s transfer pricing legislation by aligning it closely to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“the OECD Guidelines”).The Provisional Measure has
Transfer Pricing in the face of current macroeconomic conditions Chad Martin, Senior Manager/Office Lead, BaseFirma Denver Eduardo Emmerich, Senior Manager/Office Lead, BaseFirma Houston Overview In the last two years, multinational enterprises (“MNEs”) have faced a consistently turbulent and challenging macroeconomic environment at
Chad Martin, BaseFirma Denver Despite recent headwinds in global trade caused by supply chain bottlenecks and geopolitical conditions, multinational enterprises (MNEs) continue to grow in number, size, and economic importance. Companies in industries ranging from financial technology to biopharmaceuticals are seeking to
BaseFirma and Castro, Barros, Sobral, Gomes Advogados form an alliance to provide Brazilian multinationals with top-notch business consulting.
BaseFirma, an international transfer pricing firm with offices strategically located in the US, Latin America and Europe, and Castro, Barros, Sobral, Gomes Advogados (CBSG), a Brazilian law firm, have joined forces, allowing both companies to better serve their clients by offering international
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