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
The IRS released Notice 2025-4 on December 18, 2024, announcing its intention to implement Amount B of Pillar One, thereby potentially simplifying how multinational companies calculate margins for certain “baseline” distribution activities. This “Simplified and Streamlined Approach” (SSA) is based on new
En Basefirma, comprendemos los desafíos que impone la dinámica del mercado cambiario en Argentina, especialmente para las empresas con operaciones internacionales. Por ello, queremos ofrecer un análisis actualizado de la situación y compartir algunos elementos clave. Analizar estos desafíos nos permite no
Read the news articles online version HERE. Upcoming transfer pricing due date Argentina: June 23 – 29 Disclosure Form F.2668. Local File F.4501 – companies with Fiscal Year Ended 12/31/23. Master File – companies with Fiscal Year Ended 06/30/23. Argentina: June 30 1st
Upcoming Transfer Pricing Deadlines Argentina: May 31st 2nd Country-by-Country Report Notification, for companies whose ultimate parent entity submits the Country-by-Country Report in March 2024. Bolivia: May 31st (extension) F.601 – Informative Declaration. Local File. Mexico: May 15th Annex 9 of the DIM
Upcoming Transfer Pricing due dates Argentina: February 23 – 29 Informative Affidavit F.2668. Local Report F.4501 (Fiscal Year Ending 08/31/23). Master Report (Fiscal Year Ending 02/28/23). Argentina: February 29 Country-by-Country Report – Fiscal Year Ending for Ultimate Parent Entity on 02/28/23. 1st
Upcoming transfer pricing due dates in the Americas Bolivia: January 28, 2024 Deadline for mining companies to submit Informative Sworn Statement (F.601) and Local Report. Colombia: transfer pricing deadlines for fiscal year 2023 are established DIAN, the Colombian tax authority, issued Decree
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
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
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
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