A new transfer pricing compliance requirement has been introduced in Chile by Resolution No. 14 of 2013. According to the new rule Chilean taxpayers are required to file a Transfer Pricing Annual Informative Return (‘TP Return’) for calendar year 2012. This will have to be filed on or before 28 June 2013 and a penalty may be imposed in case of failure to comply.
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Australia: New Transfer Pricing Legislation
Australia: New Transfer Pricing Legislation
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