Introducción De acuerdo con la Ley de Impuesto a la Renta, en operaciones intercompañía de exportación o importación de bienes con cotización en el mercado internacional, local o de destino, incluyendo los de instrumentos financieros derivados, o con precios que se fijan
El Servicio de Impuestos Internos de Chile (SII) emitió la Resolución Exenta Número 06 del 09 enero de 2025 donde se define el procedimiento para tramitar solicitudes de ajuste correspondiente (Correlativo) conforme al artículo 41 E de la Ley sobre Impuesto a
Introduction In the context of the New Fiscal Pact 2025, the Argentinian tax authority (Agencia de Recaudacion y Control Aduanero – ARCA) has been sending out communications to taxpayers, in particular to exporters that operate with international intermediaries, regarding intercompany transactions that
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 related parties, classified as interest-free loans subject to implied interest under Peruvian transfer pricing regulations. Background · Audited
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, with significant geopolitical implications. Here’s a quick breakdown of the key aspects: -No Binding Effect Without Congress: Commitments
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,
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
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
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
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