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
Introduction Brazil’s previously unique transfer pricing system has recently been aligned with the OECD Transfer Pricing Guidelines. This shift marks a significant transformation for multinational companies operating in the Country. The most notable reform is the formal adoption of the arm’s length principle,
Within the context of increased oversight of value creation and economic substance, transfer pricing practices involving intragroup commodity trading entities have become the target of inquiries by multiple tax authorities. It is therefore worthwhile to review some key concepts and arm’s length
El caso giró en torno a la validez de un ajuste técnico que eliminaba una provisión por cartera vencida registrada en los gastos administrativos de RDT Colombia, derivada de la insolvencia de un cliente no vinculado. La DIAN glosó el costo alegando
Foreign exchange flexibilization, BOPREAL Series 4 issuance, exchange rate floating within bands On April 11, 2025, the Argentinian Central Bank (BCRA) announced the launch of phase 3 of the Economic Program, with the primary objectives of reducing inflation, increasing monetary predictability, and
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