News and features

Articles

Article type
Practice area

Showing 1 - 10 of 20

News & Analysis

Application of the Sixth Method in Latin American Countries

05 February 2024 by TPC Group

Latin American countries are mainly characterized as commodity exporters, playing a significant role in the supply of primary goods for the world's largest economies.
News & Analysis

Business Restructuring - Sales Models

05 February 2024 by TPC Group

Business Restructuring - Sales Models

News & Analysis

Cash pooling and it's transfer pricing implications

05 February 2024 by TPC Group

Liquidity in multinational companies is essential for their efficient performance and ability to meet their financial obligations.

News & Analysis

Coefficient of Variation and its Implication on Transfer Pricing

05 February 2024 by TPC Group

The Transfer Pricing analysis is performed by comparing related party transactions with independent (comparable) party transactions.

News & Analysis

Financial Guarantees and Transfer Pricing

05 February 2024 by TPC Group

A guarantee is the assumption of a commitment to pay or perform a contract by the guarantor to a secured entity if the obligor or debtor fails to comply with its contractual commitments.

News & Analysis

The Double Administrative Instance: Guarantee of Justice and Equity in the Tax Litigation Process

01 December 2023 by Martin Ramos Chávez, director of +Value

The tax litigation process is a fundamental pillar in the legal system of any country, providing taxpayers with the opportunity to question the decisions of the tax authority when they perceive that these decisions have been applied incorrectly.
News & Analysis

138 Countries Agree on a Historic Milestone to Implement a Global Tax Agreement

14 August 2023 by TPC Group - Peru

138 tax jurisdictions have agreed on a global reform regarding the international tax system.

News & Analysis

The IRS and its Fight to Reduce the Tax Evasion Risk from MNEs

11 August 2023 by TPC Group - Peru

At the seminar conducted on March 7, 2023, Jennifer Best, deputy commissioner of the U.S. Internal Revenue Service's (IRS) Large Business and International (LB&I) Division, focused on the government's ongoing efforts to reduce excessive Transfer Mispricing practices by multinational enterprises aiming to reduce their taxes by shifting profits to tax havens.
News & Analysis

Tax Changes for 2023 and Their Effects on Transfer Pricing Rules

28 June 2023 by TPC Group - Peru

The tax authorities' innovations to be implemented must be known, concerning Transfer Pricing in particular.

News & Analysis

Increase in Transfer Pricing Audits in Latin America

15 June 2023 by TPC Group - Peru

At the 7th International Tax Law Congress, organized by the Administrative Tax Court on Transfer Pricing, the perspectives thereon in Latin America were discussed, which highlighted the increase in the number of Transfer Pricing audits.
Load more