The entry into force of Law No. 14,596/2023 marked a structural change in the Transfer Pricing regime in Brazil, by aligning national legislation with the arm’s length principle adopted by the OECD. After approximately one year of adapting to the new model,
Global Services Case Background Valuation for transfer pricing and taxation purposes has shifted from a routine compliance exercise into potential future high-stakes litigation. Global tax authorities have increasingly identified technical pitfalls in how multinational enterprises (MNEs) value intercompany transactions. In practice, a variety of
Hexadite Case Background Valuation for transfer pricing and taxation purposes has shifted from a routine compliance exercise into potential future high-stakes litigation. Global tax authorities have increasingly identified technical pitfalls in how multinational enterprises (MNEs) value intercompany transactions. In practice, a variety of commonly
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
Operaciones con vinculados económicos y su incidencia en el Impuesto al Patrimonio 2026 del Decreto de Emergencia Económica El Decreto Legislativo 0173 de 2026 (Emergencia Económica) reintroduce de forma extraordinaria el impuesto al patrimonio para personas jurídicas, tomando como base el patrimonio
El servicio de Administración Tributaria (SAT) ha publicado el 26 de enero de 2026 una serie de estrategias contenidos en lo que ha llamado ” Plan Maestro “para este año, es aquí donde establecen los lineamientos a implementar que servirán de guía
The OECD/G20 Inclusive Framework progresses the global minimum tax with various components, reflecting U.S. interests and allowing for diverse regimes, while prioritizing pragmatism over uniformity to ease compliance burdens.
Antecedentes En el contexto de fiscalizaciones cada vez más sofisticadas en materia de precios de transferencia, las autoridades tributarias han intensificado sus revisiones sobre operaciones financieras celebradas entre partes relacionadas. Tradicionalmente, el análisis de una operación de financiamiento entre relacionadas se ha centrado en determinar si la tasa de interés
Durante diciembre de 2025, la Agencia de Recaudación y Control Aduanero (ARCA) publicó cambios que marcan una nueva etapa para las multinacionales y grandes contribuyentes en materia de precios de transferencia y obligaciones informativas. 1. Umbrales actualizados para el régimen de Precios
Context As the landscape of international corporate tax becomes increasingly intricate, global regulators are scrutinizing the transfer pricing policies of multinationals. This includes intragroup treasury structures; consequently, to prevent regulatory reclassification, adherence to local transfer pricing regulations and OECD guidelines is a must. To maintain compliance, group treasury should
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