It has been quite common to assume that market prices, and even the application of widely accepted “fair” asset valuation methods, are sufficient to comply
LC y D Miguel Ángel García Piña LC y D, MBA, MGM Jesús Aldrin Rojas M. A latent risk for taxpayers is the classification of
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,