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December 2018 / January 2019

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  • Sponsored by Eurofast Georgia
    Georgia continues to pursue a business-friendly tax and customs policy, which – along with economic reform – implies a complete harmonisation of the legislation with EU standards. At this stage, work on the new Customs Code project has been completed with the participation of experts from the EU, and fully meeting the EU standards.
  • Sponsored by PwC Chile
    The tax authority under a formal and strict application of such criterion has rejected expenses that were perfectly reasonable from a business perspective.
  • Sponsored by Nera
    The combined effect of the globalisation of entrepreneurial responsibilities within multinationals and the OECD's BEPS initiative puts traditional one-sided transfer pricing (TP) methods under increased pressure. NERA Managing Director Dr Yves Hervé and Associate Director Philip de Homont show how transactional net margin method (TNMM)-type TP solutions can be made sustainable for the future.