Background Transfer pricing regimes made their formal appearance in Latin America in the 1990s. As economies liberalized, trade agreements were signed, and treaties to avoid
(Published in IDC, Asesor Fiscal, Jurídico y Laboral magazine on September 15, 2023) Jesús Aldrin Rojas M. José Augusto Chamorro Gómez Introduction In October 2015,
This June, the Inter-American Center of Tax Administrations (CIAT) published the section on transfer pricing agreements from its Manual on the Control of International Tax
On January 29, 2023, the Tax Administration Service (SAT) announced its 2023 Master Plan for Auditing and Collection. While there was no tax reform in