Guatemala

Senior Deloitte tax practitioners examine Mexico’s evolving approach to the OECD’s amount B and summarise the transfer pricing landscape in Guatemala, Panama, Honduras, and Costa Rica

Mario Coyoy of Deloitte S-LATAM and Michelle Martinelli of Deloitte Panama note increasing transfer pricing scrutiny in several Central American jurisdictions as they step up their attempts to enhance transparency and ensure compliance

Simón Somohano, Vicente Fuentes, Mario Roberto Coyoy González, Roberto Revel-Chion, and Juan Alberto Mendoza of Deloitte review transfer pricing (TP) developments in Mexico, Guatemala, El Salvador, Costa Rica, Nicaragua, Honduras, Panama, and Dominican Republic.

With carbon taxes expected in the global shipping industry, onlookers say the costs of climate inaction would only be worse.