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Showing 71 - 80 of 242 for "Mas Value S.A.C." with applied filters

News & Analysis

Transfer pricing: a strategic approach to pricing and revenue across countries

17 May 2023 by TPC Group - Peru

Currently, multinational companies face an increasing number of Transfer Pricing audits around the world, while tax authorities seek additional revenue and prioritize compliance and transparency.

News & Analysis

The recent governmental proposals on amendments to the procedure governing direct taxation litigation in the Grand Duchy of Luxembourg

10 May 2023 by DSM Avocats à la Cour - Luxembourg

On 28 March 2023, the Finance Ministry sent Bill No. 8186, the provisions of which are aimed at amending and modernizing certain procedural aspects of direct taxation dispute resolution (the "Bill").
News & Analysis

Interactions between transfer pricing and customs rules further to the Hamamatsu case: a potential turmoil in Luxembourg?

04 May 2023 by Baker McKenzie - Luxembourg - Antonio A. Weffer, Antonio Merino

More than five years ago, the Court of Justice of the European Union ("CJEU") ruled in the Hamamatsu Photonics Deutschland GmbH (“Hamamatsu”) case that, according to the former EU customs legislation , a taxpayer cannot make ex post adjustments to customs value based on an intercompany agreement for goods under an advance pricing agreement (“APA”) concluded with the tax authorities.

News & Analysis

New Transfer Pricing Rules Guide in Brazil

19 April 2023 by TPC Group - Peru

On February 24, 2023, the Receita Federal (IRS) of Brazil published Normative Instruction No. 2,132, which establishes the regulation of the taxpayer’s election to apply the New Transfer Pricing Rules provided for in Provisional Measure No. 1,152, dated December 28, 2022, to controlled transactions in 2023.

News & Analysis

New EU directive aims to decrease the pay gap through transparency

13 April 2023 by KPMG - Luxembourg

New EU directive aims to decrease the pay gap through transparency
News & Analysis

Germany: Positive decision by the CJEU on the L-Case

11 April 2023 by KPMG - Luxembourg

Germany: Positive decision by the CJEU on the L-Case
News & Analysis

Luxembourg: Recent legal developments in Real Estate

16 March 2023 by DSM Avocats à la Cour - Luxembourg

The Luxembourg legislator and administration have brought several legislative changes impacting the real estate industry in Luxembourg, and further legal initiatives have been announced in draft bills. The Luxembourg Constitutional Court also issued an important decision.
News & Analysis

Deloitte - Africa Regional Women in Tax interview (i)

15 March 2023 by Gloria Boye-doku

Interview with Gloria Boye-Doku, Africa Tax & Legal Partner, Global Employer Services (Ghana), Deloitte Africa
News & Analysis

Luxembourg Competition Authority breaks boundaries and joins EU merger control request

13 March 2023 by Arendt & Medernach - Luxembourg

THE LUXEMBOURG COMPETITION AUTHORITY HAS RAISED THE BAR FOR MERGER CONTROL BY JOINING A REFERRAL REQUEST UNDER ARTICLE 22 OF THE EU MERGER REGULATION.
News & Analysis

The Profit Test as part of Intragroup Services

06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru

The Profit Test is a requirement incorporated into Peruvian regulations through Legislative Decree No. 1312, published on December 31, 2016, and effective from January 1, 2017, establishing that, as a necessary condition for the deduction of the cost or expense generated in related company transactions, certain criteria forming part of the so-called "Profit Test" must be complied with.
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