Part 1 — Identification and entitlement A practical guide for tax professionals, considering the OECD Transfer Pricing Guidelines (January 2022). Paragraph references appear in parentheses, e.g. (6.42). This is the first of three parts. Part 1 deals with the two questions that precede
El SII dio un paso clave en materia de Precios de Transferencia: publicó sus primeros Indicadores de Industria, una herramienta de transparencia inspirada en el modelo de la Australian Taxation Office (ATO).El análisis se centra inicialmente en las actividades de distribución, ya
With the recent wave of personnel cuts at the IRS, a seemingly logical assumption has taken hold: fewer people must mean fewer audits. In practice, the opposite is unfolding. The US tax authority is navigating one of the most disruptive periods in
BaseFirma is pleased to announce the incorporation of Isaac Reis as Partner & Country Leader of the Brazilian practice. With extensive experience in transfer pricing, business transformation, and international consulting, Isaac joins the firm at a pivotal moment for Brazil’s alignment with OECD standards
Facebook 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 observed
Recientemente, el Cuarto Tribunal Tributario y Aduanero (TTA) de la Region Metropolitana de Santiago dictó la Sentencia N°516 el 2 de enero de 2026, en la cual se revisan diversas liquidaciones emitidas por el Servicio de Impuestos Internos (SII) relacionadas con operaciones de financiamiento intragrupo, centrando el análisis en la Liquidación N°183. En el marco de la citada liquidación, el SII aplicó una
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