La presente resolución aborda una controversia tributaria entre un contribuyente y SUNAT sobre el tratamiento fiscal de desembolsos recibidos de empresas vinculadas no domiciliadas, considerados como préstamos a título gratuito, sujetos a presunción de intereses bajo las
January 8, 2025 – BaseFirma, a global leader in transfer pricing and valuation services, is excited to announce that Nathalie Fampa has joined our
The IRS released Notice 2025-4 on December 18, 2024, announcing its intention to implement Amount B of Pillar One, thereby potentially simplifying how multinational
INCLUSIVE FRAMEWORK ON BEPS OECD (2024), Pillar One – Amount B: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
At BaseFirma, we understand the challenges created by the dynamics of the foreign exchange market in Argentina, especially for companies with international operations. That
Intercompany financial transactions are essential for multinational enterprises (MNEs) navigating the complexities of capital movement among subsidiaries. As interest rates fluctuate, MNEs should periodically
New ruling states that all loan transactions will be treated as taking place between related parties unless proven otherwise. Recently, the Colombian tax authority
En Basefirma, comprendemos los desafíos que impone la dinámica del mercado cambiario en Argentina, especialmente para las empresas con operaciones internacionales. Por ello, queremos
Last September, after passing through the Chamber of Deputies and the Senate, the so-called “Tax Obligations Compliance Project” (Bulletin 16621-05) was approved. Among the
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
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