The Chilean Internal Revenue Service (Chilen IRS) issued, on 09 January 2025, Resolution Number 06 establishing the procedure for processing requests for correlative adjustments
Se publicó en La Gaceta No. 28 el aviso sobre el proyecto de Dirección General de Tributación (DGT) denominado “Resolución referente a la presentación
The IRS has taken decisive steps to tighten compliance with transfer pricing regulations, capturing the attention of businesses operating within the U.S. Much like
Introduction In the context of the New Fiscal Pact 2025, the Argentinian tax authority (Agencia de Recaudacion y Control Aduanero – ARCA) has been
This resolution addresses a tax dispute between a taxpayer and the Peruvian tax authority (SUNAT) concerning the tax treatment of funds received from non-resident
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,
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.
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