Panama: Transfer Pricing rules applying to a tax haven jurisdiction? It does happen.

Dealing with cases which have potential Transfer Pricing (TP) implications in Panama, requires a high level of expertise. Given that Panama is not an OECD member; an extended experience is necessary where the OECD practices are not applicable. The TP legal framework of Panama constitutes a hybrid since the OECD TP Guidelines are not directly … Read more

Peru: Sticking to the Transfer Pricing Guidelines as a means to become an OECD member.

Since Peru is aspiring to join the OECD until 2021, it has been trying to follow OECD directives on Transfer Pricing very closely. All this boils down to the conclusion that scrutiny for TP compliance in Peru is gaining ground continuously. Expertise in the realm is absolutely indispensable. Legal overview Peru has its own TP … Read more

Slovakia: The application of Transfer Pricing rules is ubiquitous

If compliance with Transfer Pricing (TP) rules is globally among the hottest themes in the realm of Tax Law, one thing is for sure: Transfer Pricing in Slovakia is even further. It could not be different, since the Slovak TP legislation applies the obligation to prepare the documentation not only to foreign related parties but … Read more