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
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