The Resource The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come

The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come

Label
The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come
Title
The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come
Creator
Subject
Language
eng
Summary
In order to align with the standards of the OECD BEPS Action Plan, in particular with Action 13 on transfer pricing (TP) documentation, but also with Actions 8-10, aimed to ensure that TP outcomes are in line with value creation, Uruguay has passed a law (effective for fiscal years beginning on or after 1 January 2017), which incorporates the country-by-country (CbC) report and the Master File into the current TP regulations. This article describes the new regulations and the Uruguay TP status and discusses how the new law in force creates several interpretation issues which may create future mismatches when interacting with other jurisdictions
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 5 ; p. 415-421
http://library.link/vocab/creatorName
  • Bonet Tellechea, J
  • Galeazzi, A
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • CbCR
  • transfer pricing
  • documentation requirements
  • local file
  • master file
  • tax haven
Label
The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come
Instantiates
Publication
Label
The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come
Publication

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