Pillar 2 and GloBE Rules Initiate a New Era of Global Tax Compliance
A recent development in the international tax landscape has caused a stir among multinational taxpayers. Pillar 2 of the OECD’s Base Erosion and Profit Shifting
December 9, 2024
A recent development in the international tax landscape has caused a stir among multinational taxpayers. Pillar 2 of the OECD’s Base Erosion and Profit Shifting
(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,
On January 15, at the main auditorium of the Mixcoac campus of Universidad Panamericana, the open public forum “Application of Comparability Adjustments and Non-Binding Criteria
One of the preliminary processes in confirming the arm’s length value of a transaction between related parties is the analysis of its contractual terms. Unlike