The End of OECD’s Pillar I and Pillar II?
January 23, 2025
The recently issued memorandum for the Secretary of the Treasury addressing the OECD Global Tax Deal signals a major shift in U.S. tax policy,
News & Podcasts
Perú: Resolución del Tribunal Fiscal sobre Préstamos entre Vinculadas
January 14, 2025
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
BaseFirma Welcomes Nathalie Fampa as Partner to Lead Brazilian Practice
January 8, 2025
January 8, 2025 – BaseFirma, a global leader in transfer pricing and valuation services, is excited to announce that Nathalie Fampa has joined our
Pillar One Amount B US Update
December 20, 2024
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
Summary of Pillar One Amount B and current state of play
December 18, 2024
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.
Updates on Argentina’s Foreign Exchange Outlook
December 17, 2024
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 Financing in Volatile Interest Rate Environments
December 3, 2024
Intercompany financial transactions are essential for multinational enterprises (MNEs) navigating the complexities of capital movement among subsidiaries. As interest rates fluctuate, MNEs should periodically
Colombian Tax Ruling on Loan Transactions with Independent Third Parties
November 29, 2024
New ruling states that all loan transactions will be treated as taking place between related parties unless proven otherwise. Recently, the Colombian tax authority
Actualización Panorama Cambiario en Argentina
November 26, 2024
En Basefirma, comprendemos los desafíos que impone la dinámica del mercado cambiario en Argentina, especialmente para las empresas con operaciones internacionales. Por ello, queremos
Chile Tax Compliance Bill
November 7, 2024
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
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