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2026 Edition

Deloitte Central America is a full-service tax practice, with professionals who act as tax advisors specializing in key Central American markets. The team provides tax compliance services, transfer pricing documentation, as well as preparation of Master files. The firm remains committed in specializing in the main industries of the region by expanding their services portfolio to fit client needs. The firm has also implemented technological platforms to ensure the exchange of client information remains secure and confidential.  

 

Over the research period, Deloitte has been active in tax and transfer pricing matters throughout the Central American region. The firm assisted a fruit producer with transfer pricing matters related to price adjustments and cost recognition. The firm designed a new policy aligned with the arm’s length principal compliance. The firm also advised an educational institution on a rent capitalization model to better comply with local transfer pricing policies 

TPC Group is an International Transfer Pricing and Consulting Firm, made up of a network of strategic partners in Latin America, the USA and Spain. The group specializes in transfer pricing consulting; however, they also provide tax planning services to multinational groups. 

During the research period, TPC group has been active throughout Panama in Transfer Pricing procedures. Due to the sensitive nature of these matters, they remain confidential.

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Tax consultants and in-house tax directors say companies and tax authorities could benefit from the use of blockchain technology to file more accurate TP documentation.
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ITR Sponsored

  • Sponsored by Deloitte Central America
    Tax authorities across the Central American isthmus have been moving at different speeds in their approaches to TP regulations and BEPS, write Byron Martinez, Federico Paz and Roberto Revel-Chion of Deloitte.
  • Sponsored by EY Central America
    Carolina Palma of EY evaluates developments in the trade and customs arenas in Central America, including several Central American countries signing the Free Trade Agreement with Korea and the implementation of the WTO’s Trade Facilitation Agreement in the region.
  • Sponsored by Deloitte US
    In a wide-ranging interview, ITR speaks to Terri LaRae, partner and leader of the global operations transformation tax team at Deloitte, about the factors driving tax transformation and how tax departments can get the best out of it.
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