United Kingdom Transfer Pricing Regulatory Update
The International Controlled Transactions Schedule (ICTS) is a reality The UK government has confirmed the introduction of the International Controlled Transactions Schedule (ICTS). Key
The International Controlled Transactions Schedule (ICTS) is a reality The UK government has confirmed the introduction of the International Controlled Transactions Schedule (ICTS). Key
El Decreto Reglamentario (DR) 767/2025, publicado el 28 de octubre de 2025, introduce cambios significativos que impactan directamente en las operaciones internacionales de empresas
On October 20, 2025, Mexico’s Tax Administration Service (SAT) published new audit selection criteria for 2026 as part of its ongoing transparency efforts and aims to
El Servicio de Administración Tributaria (SAT) anunció este 20 de octubre de 2025 los nuevos criterios de programación de auditorías para 2026 como parte
La transformación digital ha impulsado la aparición de modelos de negocio altamente dinámicos, escalables y respaldados por activos intangibles. Gran parte del valor económico
As part of the ongoing work of the OECD’s Centre for Tax Policy and Administration and the Intergovernmental Forum on Mining, Minerals, Metals and
We once worked with a company that had spent months preparing its US transfer pricing study. The economic analysis made sense, the comparables were
Introducción La Resolución del Tribunal Fiscal (RTF) N.º 05495-13-2024 resuelve una controversia de precios de transferencia sobre préstamos intragrupo. El Tribunal Fiscal (TF) invocando
Background On July 2025, the Spanish Supreme Court issued a ruling in relation to the analysis and valuation of cash pooling structures within a multinational enterprise
Antecedentes En el marco de la legislación tributaria chilena, se han establecido robustos mecanismos para combatir la elusión fiscal. Estos no buscan prohibir la
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