La Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) ha aprobado, de manera excepcional, la prórroga del plazo para la presentación de la
With the recent wave of personnel cuts at the IRS, a seemingly logical assumption has taken hold: fewer people must mean fewer audits. In
A Receita Federal do Brasil publicou a IN RFB nº 2.326/2026, reforçando o alinhamento das regras de valoração aduaneira aos padrões internacionais e trazendo
El pasado 28 de mayo de 2026, Panamá promulgó la Ley 526, una reforma que incrementa significativamente los requisitos de sustancia económica aplicables a
The Brazilian tax reform, currently in the process of being regulated after the approval of Constitutional Amendment No. 132/2023, promotes structural changes in the consumption tax system, with the replacement of taxes such as PIS, Cofins, ICMS, and ISS with new modelsbased on the IBS (Tax on Goods and Services) and the CBS (Contribution on Goods and Services). Although these changes are concentrated in indirect taxation, many companies have questioned whether there will be impacts or interactions with the Transfer Pricing rules recentlyadopted in Brazil. In general, Transfer Pricing rules — reformulated by Law No. 14,596/2023 and aligned with the OECD’s arm’s length principle — continue to focus on the correct allocation of results between related parties in different jurisdictions, with direct effects on the calculation of IRPJ and CSLL. The tax reform, on the other hand,
1. Introducción En el contexto de la creciente integración económica global, la valorización de negocios y activos ha adquirido una relevancia central en el
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
The scope and complexity of transfer pricing litigation across the Americas have expanded considerably in recent years, reflecting both the increased sophistication of multinational enterprise (MNE)
Background The case centers on a dispute between the Italian Revenue Agency and Arvin Replacement Products S.R.L. (Taxpayer) regarding the treatment of a zero-balance cash pooling
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