Sponsored

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia consider the Directorate General of Taxes’ increasing reliance on technology in transfer pricing evaluation, litigation developments in the area, resolution mechanisms, and mitigation strategies

Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss Provisional Measure No. 1,227, which introduces new parameters for tax benefits and imposes significant limitations on the compensation of PIS and COFINS credits

A change of president is not expected to alter the aggressive stance of the tax authorities, say Oscar López Velarde Perez, Juan José Paullada Eguirao, and Gabriel Márquez García of Ritch Mueller

The insights of senior tax practitioners of Deloitte on recent practice in Argentina, Uruguay, Peru, and Colombia indicate an increasing amount of transfer pricing audit activity and a need for early preparation by taxpayers

Revised transfer pricing and permanent establishment compliance requirements are leading multinational corporations to consider the reorganisation of the maquiladora operating model through business restructuring, say Simón Somohano and Francisco Díaz of Deloitte S-LATAM

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

Vanesa Lanciotti of Deloitte Chile explains the country’s key transfer pricing-related measures as it seeks to increase its tax collection by 1.5% of GDP, with a new focus on tax compliance and financial governance

Luis Carlos Pérez Gómez Ramírez and Víctor Hugo Bretado Fernández of Copper Wolf explain the context of a Mexican Supreme Court of Justice ruling concerning the revised approach to calculating statutory profit sharing distributions

Gabriel Caldiron Rezende of Machado Associados discusses the new regulation concerning the declaration of tax benefits and the additional – and unnecessary – difficulties for taxpayers