These are tax audits in which representatives of one jurisdiction are authorized to be present at the tax audit being conducted in another jurisdiction. The degree of participation of the representatives (passive or active) will depend on the jurisdiction in which the tax audit is being conducted and the jurisdiction will have the ability to make all decisions regarding the tax audit.
- INTERNATIONAL TREATIES AND AGREEMENTS
- MUTUAL ADMINISTRATIVE ASSISTANCE
-
TRANSFER PRICING
- 1. Scope of application of Transfer Pricing
- 2. Transfer Pricing Informative Declarations
- 3. Methodology
- 4. Transfer Pricing Adjustments
- 5. Intragroup services
- 6. Transfer Pricing Dispute Resolution
- 7. Regulations, Jurisprudence and Reports
- 8. Bibliography and links of interest
- 9. Frequently Asked Questions
- TAXATION OF NON-DOMICILED
- SERVICIOS DIGITALES
- COOPERATIVE COMPLIANCE
-
NORMA ANTIELUSIVA GENERAL
- 1. La Norma Antielusiva General – NAG
- 2. Definiciones para aplicar la Norma Antielusiva General
- 3. Exposición de Motivos - Decreto Legislativo N° 1422
- 4. Parámetros de fondo - Norma Antielusiva General
- 5. Parámetros de forma para la aplicación de la norma XVI
- 6. Declaración
- 7. Formato Declaración de Datos Art. 62-C del Código Tributario
- 8. Infracciones y sanciones – NAG
- 9. Normas legales
- 10. Catálogo de Esquemas de Alto Riesgo Fiscal
- 11. Reporte de Gestión - Comité Revisor