Transfer Pricing / All

Tax authorities are showing increased interest in the topic and in recent years KPMG in Bulgaria has observed several material tax audit assessments related to transfer pricing.

The Canada Revenue Agency continues to focus significant resources on transfer pricing audits, including addressing business restructuring situations.

With nearly 30 years of history in enforcing transfer pricing compliance, China has been actively broadening and deepening its transfer pricing regime.

In 2013 Colombia received an invitation from the Organisation for Economic Co-operation and Development (OECD) to become a member of the organization.

The new Costa Rican transfer pricing rules enacted in September 2013 not only request Costa Rican tax payers to carry out their intercompany transactions at an arm’s length value

Transfer pricing in the Czech Republic has become a key issue in many tax audits, in particular in large companies and companies with investment incentives.

Transfer pricing in the Dominican Republic was introduced in Law 11–92, by Article 281, Validity of Legal Acts Between Associated Taxpayers

Since 2005, the tax administration, Servicio de Rentas Internas (SRI), has increased the compliance requirements for transfer pricing.

In El Salvador, the Tax Code includes transfer pricing rules from fiscal year 2010.