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International Correspondent

News and Analysis

Supplements

  • Brazil: Caution advised to avoid disaster

    September 01, 2010

    Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalization rules, taxpayers need to be aware of the complex legislation.

  • Mexico: Moving forward along a different path

    September 01, 2010

    In Mexico, the transfer pricing rules have been in force since 1997, a relatively long time in Latin America. Moisés Curiel, Carlos Linares and Emilio Angeles talk taxpayers through staying on the right side of the notoriously strict

  • Uruguay: Newcomers to transfer pricing are still learning

    September 01, 2010

    With enactments of important rules only taking place in 2009, transfer pricing regulations are still very new in Uruguay. Jonás Bergstein and Domingo Pereira explain how the new rules are changing business practices in Uruguay and demonstrate how closely the authorities are trying to follow the OECD guidelines.



 

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June 2013

EU: Harmony or discord?

The economic downturn combined with pressure to tackle tax evasion and aggressive avoidance has intensified discussions of greater tax policy coordination within the EU. Emma Powell looks at how achievable EU tax harmonisation is and in what way it could impact businesses.


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