Americas

Mexico proposes new transfer pricing rules of the game

Jesús Aldrin Rojas M., QCG Transfer Pricing Practice, discusses the Mexican government’s September 8 decree that would modify the transfer pricing regime to enhance its effectiveness as a tax collection and audit instrument for the tax authorities, providing new and aggressive rules of the game for . . .

Americas

OECD’s GloBE rules: Blending in with jurisdictional blending

Noopur Trivedi and Jitesh Golani, international tax researchers, discuss how – out of the multiple design elements of the global minimum tax in the OECD/G20 July 1 statement – the adoption of “jurisdictional blending” for computation of effective tax rate, and consequent top-up tax, is one of the most pivotal . . .

Cyprus

Cyprus to introduce transfer pricing legislation

Marios Palesis, T.P. Alfa Services, discusses new transfer pricing legislation that was submitted to the Cyprus parliament in June, defining the persons required to maintain documentation files and report related party transactions, as well describing the type of information . . .