international tax – BaseFirma

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 normas de precios de transferencia en el Perú. Antecedentes Decisión del Tribunal Conclusión El Tribunal respaldó a SUNAT al calificar los desembolsos como préstamos sujetos a precios de transferencia,

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 companies calculate margins for certain “baseline” distribution activities. This “Simplified and Streamlined Approach” (SSA) is based on new

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. Background The OECD released a final report on Amount B in February 2024, with updates finalized in June

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 is why we want to regularly provide you with an updated analysis of the situation and share some

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 evaluate their intercompany financing arrangements to ensure compliance with the arm’s length principle and optimize tax and cash

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 (DIAN) ratified the requirement of a certification for loan transactions, to determine whether the transaction involves related parties.

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 ofrecer un análisis actualizado de la situación y compartir algunos elementos clave. Analizar estos desafíos nos permite no

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 various points that the project includes/modifies within the framework of transfer pricing and mutational economic groups, we can

Brazil’s Transfer Pricing Overhaul: A Narrowing Window for Action

May 18, 2023

Introduction Despite the attention that has been directed to Provisional Measure No. 1152/22 (“the PM”) as it makes its way through Brazil’s legislative system toward becoming law (see BaseFirma’s original analysis of the PM here), it is difficult to overstate the practical

Transfer Pricing for Start-Ups and International Expansions

June 10, 2022

Despite recent headwinds in global trade caused by supply chain bottlenecks and geopolitical conditions, multinational enterprises (MNEs) continue to grow in number, size, and economic importance. Companies in industries ranging from financial technology to biopharmaceuticals are seeking to profit from a more

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Tag: international tax