E-books
OECD Transfer Pricing Guidelines
A practical guide on the application of the OECD Transfer Pricing Guidelines, with a special focus on Chile and Latin America. It presents the fundamentals of the arm’s length principle, comparability factors, the documentation required by tax authorities, and the main challenges faced by multinational companies in the region, offering a clear vision for strengthening tax compliance and transparency.
Evolution of OECD Transfer Pricing regulations and Action 13 of the BEPS plan
A specialized resource that addresses the fundamentals of transfer pricing in the international context, with a practical focus on Latin America. The eBook develops the arm’s length principle, functional analysis, method selection, and the importance of documentation as the cornerstone of tax compliance. It also examines the main challenges faced by business groups in tax audits and tax risk management, providing a clear vision for the proper control of their intra-group operations.