EDITORIAL

In this edition, we thought it would be relevant to discuss an issue with you that continues to be current, which is the transfer pricing regime, due to its timeliness, complexity, and impacts. We are close to the deadline for submitting the Tax Authority with the information required by that regime (annex and integral report), since ....

NEWS

TRANSFER PRICING: PROHIBITED USE?

Most states or countries, through their legislative and tax administration bodies, have established a series of mechanisms to strengthen and improve the levels of tax collection. In developed countries, the most commonly-used instruments are those that are intended to combat international tax evasion, primarily through practices like: ...

Decree No. 2430 published in the Official Registry No. 494 dated December 31, 2004, included various reforms to the Regulations for the Enforcement of the Internal Taxation Regime Act (RLRTI), which represented a new mechanism in the country for determining tax obligations in operations which taxpayers make with related parties. ...

NEW LAWS

- Do you know what is new in the Organic Ground Transportation, Traffic and Road Safety Law?
- Learn about the reforms to the Regulations for the Law on the Professional Exercise of Engineering