Información tributaria

Inicio
Publicaciones
Información tributaria

En esta sección ponemos a su disposición información sectorial realizada por nuestros expertos del área fiscal para mantenerle informado sobre diversos temas que pudieran ser de su interés.

Precios de transferencia

Precios de Transferencia: Obligación de documentar

Precios de Transferencia: Inicio de la obligación formal

Transfer pricing: Documentation requirements

Prix de transfert en Espagne: Obligacion de documenter

Chinese trains and cost sharing

The current transfer pricing rules for cost sharing arrangements (CSAs) call for certain “buy-ins” when one party makes intangible property available for certain research and development purposes. Recently, however, various transactions have occurred in the “real world” in which one party makes technology available in commercial transactions for little or no consideration.

Negative or declining brand values: transfer pricing issues

Most U.S. transfer pricing regulations are written with the presumption that an intangible (such as a brand name) produces income — not losses. Given that intangibles — and brands specifically — can and do diminish in value, what happens for transfer pricing purposes?

The APA alternative: avoiding a transfer pricing audit

The days of collecting transfer pricing documentation and putting it to the side are over. Once an experienced international examiner, transfer pricing expert and/or economist reviews the documentation, there may be numerous requests for additional information. Our transfer pricing professionals have firsthand experience with the APA program, how it works, how to effectively and efficiently manage cases through the process, and how to achieve positive results.

Limited risk distributors: What’s in a label?

A typical limited risk distribution (LRD) structure purports to strip out, or at least minimize, business risk for the distributor in a multinational enterprise’s (MNE's) supply chain. If an MNE is going to utilize an LRD structure, it should be able to establish a range of arm’s-length compensation that uncontrolled LRDs earn. Grant Thornton can help you proactively address any and all questions regarding the who, what and why of LRDs.

Transfer pricing considerations of the euro crasha

Undoubtedly you’ve noted the rapid devaluation of the euro relative to the U.S. dollar, but what does that mean for your business? If you are a multinational enterprise who engages in controlled, intercompany SSLLL transactions (sales, services, leasing, loans and licensing), you need to proactively address transfer pricing issues.

Sistemas fiscales y oportunidades de planificación para expatriados

Las organizaciones envían a sus empleados a trabajar en el extranjero, lo que supone una oportunidad de crecimiento para empresas y empleados. Los especialistas de Grant Thornton en todo el mundo sabemos cuáles son los errores a evitar y asesoramos antes y durante la expatriación para conseguir una disminución de la carga impositiva, mayor planificación previa al desplazamiento y apoyo continuo durante la estancia en el extranjero y la repatriación.

Ebook fiscal para expatriados