Tag: america-llatina

The Colombian Supreme Administrative Court supports the inclusion of loss-making comparables if they maintain similar functional conditions, rejecting their automatic exclusion. This decision strengthens alignment with OECD guidelines and requires tax authorities to conduct more rigorous technical and economic analyses.

LATAM tax authorities are tightening transfer pricing controls with new obligations, audits, and alignment with OECD standards. At ALS Transfer Pricing, we offer expert advisory services to help companies anticipate risks, ensure regulatory compliance, and adapt their tax strategies across the region.