The Press Room

Category: Tax Matters

Perú: Resolución del Tribunal Fiscal sobre Préstamos entre Vinculadas

January 14, 2025

La presente resolución aborda una controversia tributaria entre un contribuyente y SUNAT sobre el tratamiento fiscal de desembolsos recibidos de empresas vinculadas no domiciliadas, considerados como préstamos a título gratuito, sujetos a presunción de intereses bajo las normas de precios de transferencia en el Perú. Antecedentes Decisión del Tribunal Conclusión El Tribunal respaldó a SUNAT al calificar los desembolsos como préstamos sujetos a precios de transferencia,

Summary of Pillar One Amount B and current state of play

December 18, 2024

INCLUSIVE FRAMEWORK ON BEPS OECD (2024), Pillar One – Amount B: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Background The OECD released a final report on Amount B in February 2024, with updates finalized in June

Updates on Argentina’s Foreign Exchange Outlook

December 17, 2024

At BaseFirma, we understand the challenges created by the dynamics of the foreign exchange market in Argentina, especially for companies with international operations. That is why we want to regularly provide you with an updated analysis of the situation and share some

Intercompany Financing in Volatile Interest Rate Environments

December 3, 2024

Intercompany financial transactions are essential for multinational enterprises (MNEs) navigating the complexities of capital movement among subsidiaries. As interest rates fluctuate, MNEs should periodically evaluate their intercompany financing arrangements to ensure compliance with the arm’s length principle and optimize tax and cash

Colombian Tax Ruling on Loan Transactions with Independent Third Parties

November 29, 2024

New ruling states that all loan transactions will be treated as taking place between related parties unless proven otherwise.  Recently, the Colombian tax authority (DIAN) ratified the requirement of a certification for loan transactions, to determine whether the transaction involves related parties. 

New Administrative Guidance from the OECD/G20 Inclusive Framework on BEPS

June 24, 2024

This new OECD publication provides new administrative guidance to support the practical application of the GloBE rules. Recapture Rule: guidance on the application of the recapture rule for deferred tax liabilities. Deferred Tax Assets and Liabilities: clarification on determining deferred tax assets

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