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Latin America Transfer Pricing

  • Editorial

  • Argentina

    Gabriela Villavicencio and Armando Cabrera look how Argentina's transfer pricing rules have developed since their introduction in 1998

  • Brazil

    Simone Dias Musa and Clarissa Machado detail the development of the transfer pricing regime in Brazil and point out its peculiarities

  • Central America

    The countries of Central America will probably incorporate transfer pricing rules in to their laws in the near future, report Emilio Angeles and Alejandro Cervantes

  • Chile

    Sergio Illanes, Miguel Zamora and Ana Paula Güitrón summarise the key points of the Chilean transfer pricing regime

  • Colombia

    Diego González-Béndiksen and Antonio Ramírez analyse the transfer pricing environment in Colombia

  • Ecuador

    Rosa María Gil and Diego González-Béndiksen explain how transfer pricing rules have developed in Ecuador since they were introduced more than two years ago

  • Mexico

    Moisés Curiel, Carlos Linares and Eduardo Méndez discuss how transfer pricing have changed since their introduction

  • Peru

    Claudia González-Béndiksen and Paola Gutiérrez expect the tax authorities in Peru to increase their focus on transfer pricing issues soon

  • Uruguay

    The tax authorities need more rules to help them implement international transfer pricing standards, believe Rubén Hernández and Gabriela Villavicencio

  • Venezuela

    Fernando Cruz and Lavinia Santos highlight how the tax authorities are increasing their scrutiny of transfer pricing arrangements


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