The Press Room

Category: NewsFlash

New Transfer Pricing Informative Return in Costa Rica: Are You Prepared?

March 16, 2026

Taxpayers operating in Costa Rica may be required to file the Transfer Pricing Informative Return (Form 273) before the Costa Rican Taxing Authority, the Dirección General de Tributación (DGT) if certain conditions are met. The following taxpayers will need to file the Transfer Pricing Informative Return: Key deadlines: For subsequent fiscal years, the Transfer Pricing Informative Return will need

Celebrating Our Great Place to Work Certification: A Conversation with Managing Partner Ricardo Rosero

February 24, 2026

At BaseFirma, our Great Place to Work certification reflects our commitment to building a culture where people feel valued, supported, and inspired to grow. To celebrate this milestone, we spoke with our Managing Partner, Ricardo Rosero, about what this recognition means, what

BaseFirma Welcomes Former SAT Transfer Pricing Specialist Tania Casas as Associate in Mexico

February 18, 2026

BaseFirma is pleased to announce Tania Casas has joined the company, further strengthening the firm’s Transfer Pricing practice in Mexico. Tania joins BaseFirma after building her career within Mexico’s federal tax authority (SAT), where she held senior leading roles in the Transfer Pricing area. Her

United Kingdom Transfer Pricing Regulatory Update

November 27, 2025

The International Controlled Transactions Schedule (ICTS) is a reality The UK government has confirmed the introduction of the International Controlled Transactions Schedule (ICTS). Key Updates: – Effective Date: Accounting periods beginning on or after 1 January 2027. – Requirement: Standardized disclosure of

¿Operas con vinculadas? La Declaración de Precios de Transferencia vuelve a ser obligatoria en Costa Rica

July 30, 2025

El pasado 24 de julio de 2025, se publicó la Resolución DGT-R-26-2025 en el Alcance 93 a la Gaceta No. 137, restableciendo la obligación de presentar ante la Dirección General de Tributación la Declaración Informativa anual de Precios de Transferencia. ¿Quiénes están

OECD Releases Second Batch of Updated Transfer Pricing Country Profiles: Key Changes for 12 Jurisdictions

July 22, 2025

The OECD recently updated the “Transfer Pricing Country Profiles,” providing detailed guidance on how individual countries implement their domestic tax legislation related to transfer pricing. These profiles cover key areas, including the “arm’s length principle”, comparability analysis, intangible property, intra-group services, methods

Recordatorio importante para las empresas con obligaciones de Precios de Transferencia en Ecuador

May 20, 2025

Se acerca el vencimiento de las obligaciones de Precios de Transferencia correspondientes al ejercicio fiscal 2024. ¿Qué debes tener en cuenta? Las fechas límite para la presentación de estas obligaciones en junio de 2025 son las siguientes: Noveno dígito del RUC Fecha

New Transfer Pricing Requirement in Germany: Transaction Matrix Now Mandatory

April 14, 2025

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

Pillar One Amount B US Update

December 20, 2024

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

Actualización Panorama Cambiario en Argentina

November 26, 2024

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

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