In the last decade, the number of multinationals doing business in Latin America (LATAM) has increased significantly, impacting the complexity of the taxation system. Both the economy of the region

TP Documentation and BEPS - a LATAM Perspective

In the last decade, the number of multinationals doing business in Latin America (LATAM) has increased significantly, impacting the complexity of the taxation system. Both the economy of the region and the corporations operating within it have become globally integrated, so the system needs to keep up with global standards. One of the most recent programs launched by the Organisation for Economic Co-operation and Development (OECD) targets the problem of base erosion and profit shifting (BEPS). These new proposals aim to ensure coherence of corporate income tax (CIT) at an international level, reinforce substance and improve transparency and certainty. The way in which LATAM countriesâ€™ tax developments interact with the OECD/G20 BEPS Action Plan is dealt with in this booklet. Additionally, based on a survey conducted in 18 countries, an analysis has been made of the most important points arising from the BEPS project. Lastly, a detailed analysis of Action Point 13 is presented, focusing on the four layers of transfer pricing documentation.
Country USA
Manufacturer CreateSpace Independent Publishing Platform
Binding Paperback
ItemPartNumber 43239-48608
Model 43239-48608
EANs 9781530421893
ReleaseDate 0000-00-00

Country	USA
Manufacturer	CreateSpace Independent Publishing Platform
Binding	Paperback
ItemPartNumber	43239-48608
Model	43239-48608
EANs	9781530421893
ReleaseDate	0000-00-00

TP Documentation and BEPS - a LATAM Perspective