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
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
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.
Jefa de SUNAT declaró que este año no se postergará la declaración jurada de Precios de Transferencia. El día de hoy se publicó en el diario Gestión una entrevista a Tania Quispe Mansilla, Jefa se SUNAT, referente al reglamento de la
See how our services can create an impact beyond your expectations.