Mondaq Latin America: Tax > Transfer Pricing
Gaia Silva Gaede Advogados
The recent Normative Ruling 1,870/2019 has amended Brazilian domestic legislation on transfer pricing, clarifying some details on how it is calculated.
Gaia Silva Gaede Advogados
The Federal Revenue Office issued the Private Letter Ruling 95/2018, which has analyzed the transfer pricing calculation through the Resale Price Method by a company that imports steel bars and cut them into pieces for the resale in the domestic market.
Gaia Silva Gaede Advogados
Tem sido muito comemorada, pelas multinacionais estrangeiras presentes no Brasil, a recente Solução de Consulta COSIT nº 95, publicada em 30 de agosto de 2018, por meio da qual a Receita Federal ...
TozziniFreire Advogados
A Organização para a Cooperação e Desenvolvimento Econômico publicou as estatísticas de Mutual Agreement Procedure para o ano de 2016, em linha com a Ação 14 do Plano de Ação do Base Erosion and Profit Shifting, ...
Gaia Silva Gaede Advogados
Brazilian Federal Revenue Office Reviews its Transfer Pricing Guidelines on International Cost-Sharing Agreements
Gaia Silva Gaede Advogados
The Brazilian transfer pricing rules were introduced into the local legislation by means of Law 9,430, from 1996, coming into force in 1997.
Posse Herrera Ruiz
The transfer pricing guidelines, published on July 10th 2017, incorporate the substantial revisions made in 2016 and 2013.
Reyes Abogados Asociados
What are the key recent developments affecting doing business in your jurisdiction? The most remarkable legal development in Colombia is the Tax Bill, enacted on 27 December 2016...
Pacheco Coto Law Offices
Las exportaciones del país rozaron los $10 mil millones al cierre de 2016; una cifra récord que permitió reducir en $500 millones el déficit de la balanza comercial.
Guzman Ariza Attorneys At Law
Custom duties, established under a separate statute, are administered and collected by the Customs Agency.
BendiksenLaw
As an exception to the rules governing deductions in our Income Tax Law, administrative rules allow taxpayers to increase their deductions as a result of transfer pricing adjustments...
Morgan & Morgan
The regulation of Transfer Pricing is one of the mechanisms through which the Directorate General of Revenue (DGI) seeks to avoid the erosion of the tax base.
Morgan & Morgan
With the enactment of Law 57 of October 24th, 2018 that modifies Law 41 of 2007, creating a Special Regime for the Establishment and Operation of Multinational Headquarters and the Commission of Multinational Headquarters, ...
Linkorp
El pasado 25 de octubre de 2016 se publicó en Gaceta Oficial el Decreto Ejecutivo No. 390 del 24 de octubre de 2016, a través del cual se reglamenta el principio de libre competencia para propósitos de la normativa fiscal de precios de transferencia, y cuya efectividad es a partir del 1 de enero de 2017.
Linkorp
Panama became a member of the inclusive framework on Base Erosion Profit Shifting (BEPS) on October 31, 2016. In joining this framework, member countries, in coordination with the OECD Committee on Fiscal Affairs (CFA), will confront tax avoidance...
TMF Group
Landlocked Paraguay is bordered by some of South America's biggest economies - Brazil to the east, Argentina to the southwest - but it hasn't bowed to competition.
TMF Group
Las obligaciones en relación a los precios de transferencia en Perú se están regulando más cuidadosamente que nunca.
Harris Gomez Group
Transfer pricing is typically defined as the value (price) placed between related parties in their cross-border transactions
TMF Group
Transfer Pricing obligations in Peru are now being regulated in more detail than ever before.
Teuten Abogados
Historically Uruguay's tax and financial systems were based on three fundamental concepts: Territoriality, Bank Secrecy and Taxation based on capital assets rather than income.
Most Popular Recent Articles
Morgan & Morgan
With the enactment of Law 57 of October 24th, 2018 that modifies Law 41 of 2007, creating a Special Regime for the Establishment and Operation of Multinational Headquarters and the Commission of Multinational Headquarters, ...
Gaia Silva Gaede Advogados
The recent Normative Ruling 1,870/2019 has amended Brazilian domestic legislation on transfer pricing, clarifying some details on how it is calculated.
Morgan & Morgan
The regulation of Transfer Pricing is one of the mechanisms through which the Directorate General of Revenue (DGI) seeks to avoid the erosion of the tax base.
Gaia Silva Gaede Advogados
The Federal Revenue Office issued the Private Letter Ruling 95/2018, which has analyzed the transfer pricing calculation through the Resale Price Method by a company that imports steel bars and cut them into pieces for the resale in the domestic market.
Gaia Silva Gaede Advogados
Tem sido muito comemorada, pelas multinacionais estrangeiras presentes no Brasil, a recente Solução de Consulta COSIT nº 95, publicada em 30 de agosto de 2018, por meio da qual a Receita Federal ...
TMF Group
Landlocked Paraguay is bordered by some of South America's biggest economies - Brazil to the east, Argentina to the southwest - but it hasn't bowed to competition.
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