The Press Room
Category: NewsFlash
Perú: SUNAT extiende el plazo para la presentación del Reporte Local 2025
June 17, 2026
La Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) ha aprobado, de manera excepcional, la prórroga del plazo para la presentación de la Declaración Jurada Reporte Local correspondiente al ejercicio fiscal 2025. Mediante la Resolución de Superintendencia N.° 113-2026/SUNAT, se establece
IN RFB nº 2.326/2026: convergência entre TP e Aduana e o novo teste de consistência econômica
June 9, 2026
A Receita Federal do Brasil publicou a IN RFB nº 2.326/2026, reforçando o alinhamento das regras de valoração aduaneira aos padrões internacionais e trazendo implicações relevantes para operações entre partes relacionadas. Mais do que uma atualização técnica, a norma sinaliza um movimento
SAT actualiza parámetros de tasas efectivas de ISR 2022 y 2023
April 14, 2026
El Servicio de Administración Tributaria (SAT) publicó su quinta edición de parámetros de tasas efectivas de ISR aplicables a grandes contribuyentes, correspondientes a los ejercicios fiscales 2022 y 2023. Esta iniciativa se enmarca en el artículo 33 del Código Fiscal de la Federación, cuyo objetivo es facilitar
Ecuador | Actualización relevante sobre jurisdicciones consideradas como paraísos fiscales
April 7, 2026
Durante 2025, Ecuador excluyó a las siguientes jurisdicciones de su lista de paraísos fiscales:• Panamá – 15 de agosto de 2025• Emiratos Árabes Unidos – 14 de noviembre de 2025• Principado de Andorra – 16 de junio de 2025 Como resultado, las
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
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