This content is from: Denmark Danish tax authorities release tax action plan The Danish tax authorities have caused a stir among corporate taxpayers by releasing an action plan which will probably lead to a crack down on transfer pricing. August 31 2010
This content is from: Chile: Unclear if OECD principles apply to local rules In Chile, the rules technically follow the OECD guidelines, but Miguel Zamora and Ana Paula Güitrón say it is not clear whether this is true. Advisers still struggle to know which transfer pricing methods are allowed. August 31 2010
This content is from: Brazil: Caution advised to avoid disaster Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalizatio... August 31 2010
This content is from: Venezuela: Taxpayers are at risk of severe penalties Ronald Evans and Gustavo Sánchez discuss Venezuela's complex rules and explain that taxpayers must strive to comply with the legislation or face heavy penalties. August 31 2010
This content is from: Argentina: Transfer pricing rules in need of change Augusto Martín Camarero and Armando Cabrera describe the way Argentine transfer pricing rules still fall behind more developed tax codes. The lack of advance pricing agreements and quasi acceptance of secret comparabl... August 31 2010