Americas

Americas

Mexico: transfer pricing 2017 year-in-review

January 11, 2018

Yoshio Uehara and Ignacio Mosquera of Chevez, Ruiz, Zamarripa y Cía., Mexico City, offer an overview of the most important transfer pricing developments in Mexico in 2017, noting it was a very active year and focusing on new transfer pricing guidance . . .

Americas

Sweeping Chile tax reform plan proposes tax on digital services, restores corporate tax integration

September 18, 2018

Francisco Sepúlveda of RGS Abogados discusses the Chilean government’s proposed tax reform plan, presented August 23, which would reestablish full corporate tax integration, introduce new permanent establishment definitions, weaken the GAAR, enhance deductible business expenses, and impose a new withholding tax on digital services to be collected by credit card companies, among other measures . . .

Americas

US Supreme Court overturns Quill precedent: what it means for retailers

June 21, 2018

Michael Bernard and Nancy Manzano of Vertex Inc. discuss today’s US Supreme Court’s decision in Wayfair, which overturned the 1992 Quill v. North Dakota ruling and changed the physical presence requirements for sales and use tax collection for online sellers, out-of-state merchants, and global companies selling to US-based customers . . .