Peru’s controlled foreign corporation (CFC) rules have been in place from the start of the year. Eduardo Joo Garfias, associate at Amprimo & Flury Abogados in Lima, Peru, analyses their impact to date, and identifies where there is room for improvement.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals