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Transfer Pricing Updates in Peru

Peruvian tax authorities (SUNAT) issued Transfer Pricing Resolution N° 163-2018/SUNAT, published in the official gazette “El Peruano” on June 29, establishing the rules for submitting Master File and Country by Country Reports   MASTER FILE Who is required to submit a Master

Cbc Report 2017

Aspectos Generales de la Reforma Tributaria que afectan a Precios de Transferencia El 15 de Noviembre de 2017 se presentó en el Congreso el proyecto de ley que prevé una reforma integral del sistema tributario argentino. A continuación, destacamos las principales modificaciones

Jamaica: New Transfer Pricing Reporting Requirements

On December 15th, the reach of transfer pricing regulations expanded to the Caribbean.  The Jamaican government just amended the anti-avoidance section of its tax code, the Income Tax Act, to include transfer pricing provisions.  Section 17 of the Income Tax Act includes

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