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11 / 14 / 2019

Transfer pricing: here’s what the rules in Latin America look like

Here is a summary of the transfer pricing rules in Brazil, Chile, Colombia, Mexico and Peru.
09 / 27 / 2019

The Peruvian Tax Administration (SUNAT) published a resolution that establishes the procedure, deadlines and conditions for submitting the Ultimate Beneficiary Informative Return

Legislative Decree No. 1372, whose regulation was approved through Supreme Decree No. 003-2019-EF, established that legal persons and legal arrangements have the obligation to inform SUNAT about the identity of their ultimate beneficiaries.…