TP Week ITR Premium
Copying and distributing are prohibited without permission of the publisher

International Correspondent

News and Analysis

Supplements

  • Argentina: Transfer pricing rules in need of change

    September 01, 2010

    Augusto Martín Camarero and Armando Cabrera describe the way Argentine transfer pricing rules still fall behind more developed tax codes. The lack of advance pricing agreements and quasi acceptance of secret comparables cause problems.

  • 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.

  • Chile: Unclear if OECD principles apply to local rules

    September 01, 2010

    In Chile, the rules technically follow the OECD guidelines, but Miguel Zamora and Ana Paula Güitrón say it is not clear whether this is true. Advisers still struggle to know which transfer pricing methods are allowed.

  • 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.

  • Venezuela: Taxpayers are at risk of severe penalties

    September 01, 2010

    Ronald Evans and Gustavo Sánchez discuss Venezuela's complex rules and explain that taxpayers must strive to comply with the legislation or face heavy penalties.

News in Brief



 

Most read articles

Latest Issue

May 2013

The world is changing: The gradual evolution of tax planning

The world of tax planning is changing, bringing new risks and challenges for taxpayers. The change may be gradual, but companies should not ignore how significant it is.


International Correspondents

Poll

What is your biggest FATCA concern?







Back to top