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  • Editorial

  • Get ready to survive an audit

    Horacio Dinice and Manuel Diskenstein of Deloitte explain how the burden of gathering transfer-pricing information falls squarely on the taxpayer's shoulders

  • Impact of thin-cap rules

    Carlos Casanovas, Gustavo Scravaglieri and Ariel Becher of Ernst & Young discuss how the country's thin-capitalization rules affect interest payments to foreign related parties

  • A challenging reform is needed

    Tax reform may be needed to abolish taxes that are distorting the economy, report Andrés Edelstein and Gustavo Wunder of PricewaterhouseCoopers

International Correspondents