Perspectives: Transfer Pricing
In an ever-changing tax environment, transfer pricing continues to be a key issue for companies operating in multiple jurisdictions. This newsletter brings together the latest transfer pricing news in Argentina, Chile, Uruguay, Bolivia, Colombia, Ecuador, Spain, Costa Rica, El Salvador, Honduras, Mexico and Nicaragua, compiled thanks to contributions from our professional network offices in the […]
Incentive Regime for Large Investments RG No. 5590 – Transfer Pricing Considerations
The Large Investment Incentive Regime (RIGI) has emerged as a key tool to promote large investment projects, offering legal certainty and tax benefits to Single Project Vehicles (VPU). As part of this effort, General Resolution No. 5590/2024 of the Federal Administration of Public Revenues (AFIP) establishes a special transfer pricing regime. This regulation introduces important […]
Benefits of the Large Investment Incentive Regime (RIGI) | Insights
By Andersen experts. The Incentive Regime for Large Investments (RIGI) establishes relevant benefits that apply to strategic sectors such as Forestry, Tourism, Infrastructure, Mining, Technology, Iron and Steel, Energy, Oil and Gas. These include the existence of tax benefits, exchange, financial and customs stability, along with other advantages that, if applied, will considerably improve the […]
Latam Energy Magazine Corporate and M&A
We share our LATAM Corporate Insights publication, a document containing a country-by-country guide to the opportunities and main legal and tax trends related to the energy sector in the region. See guide This guide has been prepared by the different members and collaborators that make up the technical committee of our Corporate and M&A service […]
Difference in tax rates due to the location of the productive establishment
Once again, the Supreme Court of Justice of the Nation has ruled in favor of a taxpayer, who questioned the constitutional validity of the provincial regulation…
Gross Income exemption case on electric power generation
The Province of Chubut notified the taxpayer to pay the gross income tax on the generation of electricity for the Wholesale Electricity Market (MEM).
Apocryphal suppliers: judicial brake to the arbitrary pretension of the Tax Authorities
Justice admits the refund of export duties fixed by Decree
Transfer Pricing Technical Study Regulations in Paraguay
The tax administration of Paraguay regulated the Transfer Pricing Technical Study (ETPT) and clarified aspects related to its content, forms, terms and conditions for its presentation. For this purpose, the Undersecretariat of State for Taxation (SET) issued General Resolution No. 115/2022.They are reached: (a) taxpayers of the Corporate Income Tax (IRE) that enter into transactions […]
New paradigms of international taxation
In Focus – International Taxation At Andersen in Argentina we share our knowledge, vision and analysis of the main current issues. Get to know them and find out how they benefit your business. With this first installment, we begin an informative section on the main advances in international taxation, whose trends may mark future tax […]