Deloitte Central America

Simón Somohano, Vicente Fuentes, Mario Roberto Coyoy González, Roberto Revel-Chion, and Juan Alberto Mendoza of Deloitte review transfer pricing (TP) developments in Mexico, Guatemala, El Salvador, Costa Rica, Nicaragua, Honduras, Panama, and Dominican Republic.

Deloitte’s practitioners from across Mexico and Central America report on the challenges that tax authorities face, as they try to provide much-needed harmonisation to regional transfer pricing (TP) regimes amid the economic fallout from the coronavirus pandemic.

Tax authorities across the Central American isthmus have been moving at different speeds in their approaches to TP regulations and BEPS, write Byron Martinez, Federico Paz and Roberto Revel-Chion of Deloitte.