The Mexican Tax Authority (SAT) has reported a 367% increase in Transfer Pricing-related tax collection from large taxpayers between 2019 and 2024, reaching MXN 106 billion (roughly USD 5.5 billion). This aggressive growth signals SAT’s strengthened enforcement strategy. The focus is on multinational
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
Los contribuyentes domiciliados en Venezuela que hayan realizado operaciones con partes vinculadas nacionales o extranjeras durante el ejercicio fiscal 2024 deben presentar ante la Gerencia Regional del SENIAT la Declaración Informativa de Operaciones con Partes Vinculadas (Formulario PT-99) a más tardar el próximo lunes 30 de junio de 2025.
Los contribuyentes que hayan realizado operaciones con partes vinculadas del exterior o desde, hacia o a través de territorios de baja o nula imposición durante el ejercicio 2024 deben recordar que la Declaración Jurada Informativa Reporte Local debe presentarse en junio de 2025,
The Tax Court Resolution (RTF) No. 06856-1-2024 analyzes how the market value should be determined in an indirect transfer of shares between related parties, and which method is most appropriate according to transfer pricing regulations. Although this RTF is not new in
La DIAN modificó la declaración de renta de Banacol, adicionando ingresos por más de $5 mil millones y aplicando una sanción por inexactitud del 100%, al considerar improcedente la segmentación realizada por el contribuyente en su estudio de precios de transferencia. Banacol
Brazil is feeling a significant impact from the Trump administration’s tariff policies, which target critical sectors of the Brazilian economy. While the country faces relatively lower tariff rates compared to some peers, two key industries must urgently reassess their global strategies: Within
With the Trump Administration’s implementation of tariffs, public discourse has increasingly focused on their impacts on both corporations and American citizens. In this article, we aim to explain (a) what tariffs are and whom they impact, (b) how the historic implementation of tariffs
Introduction At the heart of every transfer pricing documentation lies a robust functional analysis. This analysis examines which related parties contribute functions, assets, and risks, and ensures they are compensated accordingly. While functions and assets are commonly understood as sources of income deserving
Upcoming Transfer Pricing Due Dates Argentina: August 31 – second Country-by-Country Report due for Ultimate Parent Entity with fiscal year ended 06/23. Australia: introduction of bills to implement Pillar Two rules The Australian tax authority has introduced three bills to Parliament to implement
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