As part of the ongoing work of the OECD’s Centre for Tax Policy and Administration and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) in relation to the BEPS in Mining Programme, the OECD and IGF opened a session
We once worked with a company that had spent months preparing its US transfer pricing study. The economic analysis made sense, the comparables were solid, and they even cited the OECD Guidelines. The problem arose during an IRS audit: The report was not ready
Introducción La Resolución del Tribunal Fiscal (RTF) N.º 05495-13-2024 resuelve una controversia de precios de transferencia sobre préstamos intragrupo. El Tribunal Fiscal (TF) invocando la facultad de reexamen, recalcula el rango de mercado de tasas de interés y reduce el ajuste originalmente
Background On July 2025, the Spanish Supreme Court issued a ruling in relation to the analysis and valuation of cash pooling structures within a multinational enterprise (MNE). The case involved a Spanish member of an MNE that participated in a centralized treasury structure with
Antecedentes En el marco de la legislación tributaria chilena, se han establecido robustos mecanismos para combatir la elusión fiscal. Estos no buscan prohibir la planificación tributaria legítima, sino asegurar que las operaciones realizadas por los contribuyentes tengan una razón de ser económica
Key considerations Transfer pricing is the set of rules and methods used to set prices for goods, services, and intellectual property that are transferred between related companies within a multinational group. The core principle of transfer pricing is the arm’s length principle,
Introduction In 2009, a Dutch company called Agri B.V., a subsidiary of a global agricultural products group, underwent a restructuring. The Dutch tax authorities challenged the company’s reported taxable profits, arguing that the restructuring had effectively transferred an ongoing business to a
La OCDE publicó recientemente una lista actualizada de los errores más frecuentes cometidos por los Grupos Multinacionales (MNEs) al preparar y presentar sus reportes Country By Country Report (CbCR). Esta información es clave para asegurar la calidad de los datos y evitar
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
La Dirección de Impuestos y Aduanas Nacionales (DIAN) ha publicado el instructivo oficial con los procedimientos y herramientas necesarias para la presentación de la Declaración Informativa y la Documentación Comprobatoria correspondientes al año gravable 2024. Ya se encuentra habilitado el sistema informático
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