Introduction In these past years, with the development of global standards, transparency and the exchange of information for tax purposes (EOI) have acquired relevance. The first with respect to the exchange of information upon request (EOIR) and the second, the automatic exchange of financial accounts (AEOI), according to the Common…
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The method called Profit Split Method (PSM), including its variant called Residual Profit Split Method (RPSM) it is a method of very little application in general, especially in Latin American countries, a region where relatively few multinationals have their headquarters. This situation complicates its application since usually this method requires…
19,113 total views, 9 views today
As we discussed in a previous article[1] , today many of the causes of tax evasion are linked directly to the globalization of economic activities and new ways of doing business in the digital economy. Among other causes, we highlighted the following: Therefore, I am convinced that today more than…
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Introduction In 2009, the exchange of information in the tax field (EOI) began to take importance in international agendas. In that year and in a complicated context, resulting from the systemic crisis, the G-20 called to meet the first world’s standard, based on the exchange of information on request (EOIR),…
6,276 total views, 2 views today
In some projects, creating remote workgroups with some team members are necessary because the conditions of work and possibly the composition of the team do not allow us to be always physically present. For this reason, it is important to know that remote working conditions deserve special care and attention.…
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CIAT will be promulgating its comprehensive detailed transfer pricing directive by mid-July 2019. A broad consensus within the CIAT tax community established a comprehensive three-year 142-page transfer pricing directive. This document at present will be available only in Spanish. The consensus directive is termed the “Coctel de medidas para el…
2,449 total views, 3 views today