Costa Rica Publishes Amending Resolution To Clarify CbC Reporting Requirements For Multinational Groups
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March 21st, 2019
Costa Ricas’ Government has published Resolution No. DGT-R-008-2019 in the Official Gazette. The Resolution amends Resolution DGT-R-001-2018, which regulated the information that companies based in Costa Rica need to report for the purposes of automatic exchange of country-by-country (CbC) reports in accordance with the OECD's BEPS Action 13.
How Technology Is Changing Taxation In Latin America
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March 18th, 2019
This article provides an overview of the important role played by technology in taxation and transfer pricing in Latin America, and presents comprehensive research to illustrate the digital path taken by tax administrations and corporations in Latin America and worldwide.
Given current developments in taxation, taxpayers and tax authorities face numerous challenges that result from an era of data gathering and full-transparency.
Peru Clarifies The Attribution Of Net Passive Income Of Controlled Foreign Corporations (CFC)
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February 12th, 2019
The Tax Administration ( Superintendencia Nacional de Administración Tributaria , SUNAT) published on its website Report 097-2018-SUNAT/7T0000 (the Report), clarifying the attribution of net passive income of CFC rules for its Peruvian shareholders.
CFC Rulings .
Peru - Modifications for the Regulation of the Income Tax Law
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January 24th, 2019
On the past December 30 th , 2018, Supreme Decree (SD) N° 337-2018-EF, SD N° 338-2018-EF, SD N° 339-2018-EF, and SD N° 340-2018-EF were issued. The Decrees mentioned before affect the Income Tax Law (“The Law”).
Brazil’s Stock Market Soar As New Economy Minister Vows To Slash Taxes
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January 8th, 2019
Brazil’s stock market rallied after the new economy minister, Paulo Guedes, vowed to drastically lower the country’s tax burden and reform its generous social security system, but whether those pledges will become reality remains to be seen.
Reduction of Taxes .
LATAM Ministers Devote To Combat Tax Evasion And Corruption
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November 22nd, 2018
Uruguay's Minister of Economy and Finance Danilo Astori hosted a discussion with Ministers, high level representatives and senior officials from Latin America on how to strengthen regional efforts to combat tax fraud and corruption.
Commitment .
OECD And Brazil Review Differences In Brazilian Cross-Border Tax Rules
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March 2nd, 2018
The OECD and Brazil launched a joint project to examine the similarities and gaps between the Brazilian and OECD approaches to valuing cross-border transactions between associated firms for tax purposes. The project will also assess the potential for Brazil to move closer to the OECD’s transfer pricing rules.
Peru - Modify The Regulations Of The Income Tax Law: Formal Transfer Pricing Obligations
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November 20th, 2017
The Peruvian Government published the regulations for the new transfer pricing documentation that have been implemented in the Peruvian legislation.
The official newspaper "El Peruano" has announced Supreme Decree No.

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