La SUNAT ha publicado la tercera versión del Catálogo de Esquemas de Riesgo 2024. En esta versión, se describen situaciones de diversa naturaleza que pueden implicar un potencial incumplimiento tributario y, de corresponder, la aplicación de la Norma XVI del Título Preliminar
The OECD just released its latest compilation of peer reviewed reports relating to Country-by-Country (CbC) reporting under the BEPS Action 13 initiative. This sixth annual peer review covers 136 jurisdictions. For each jurisdiction, the review specifies the domestic legal and administrative framework, the exchange of information framework, and
Today, on September 29, 2023, the Brazilian Official Gazette (DOU) published Normative Instruction RFB 2.161/23, which regulates Brazil’s new transfer pricing rules as set forth in Law 14.596/23. Important: the Normative Instruction extends the deadline for taxpayers to elect early adoption of
The Ecuadorean tax authorities, through Resolution No. NAC-DGERCGC23-00000025, have implemented significant changes regarding transfer pricing. One of the most relevant changes pertains to the minimum amounts that make submitting a transfer pricing report a requirement. According to this resolution, taxpayers subject to
The Paraguayan tax authority (SET) issued General Resolution No. 134/2023, with rules for submitting transfer pricing studies and documents that clarify transactions with foreign entities. In Paraguay, when a company engages in transactions with a foreign entity in a low or zero
On June 20, 2023, the Chilean Internal Revenue Service (SII) issued Exempt Resolution No. 70,which extends the filing deadlines for many transfer pricing forms for up to three months. The option to extend applies to forms 1907, 1937, 1950 and 1951. The 1913 return
We want to let you know that the Brazilian president has officially endorsed Law 14,596/23, introducing significant amendments to the legislation governing corporate income tax to establish comprehensive regulations on transfer pricing. This landmark law is the approval of the Provisional Measure
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