Central America

As the BEPS 2.0 project gains momentum toward finalisation, Barbara Angus and Luis Coronado of EY summarise how we got here, provide an update on the latest developments and share their views on what to expect next.

Jesús Aldrin Rojas and José Augusto Chamorro of QCG Transfer Pricing Practice explain why the introduction of the OECD’s pillar one and pillar two will be a positive step for Mexico.

Ricardo Barbieri and Juan Carlos Ochoa of EY Mexico consider the comparable uncontrolled method on commodity transactions, and the role technology has to play.