Díaz Tong, Enrique
Panamanian transfer pricing jurisprudence in the case of a worldwide pharmaceutical company perspective of the expert appointed by the court electrónico / Enrique Díaz Tong and Raul Hurtado
Resumen.
The Panamanian tax administration requested a financial audit of a worldwide pharmaceutical company and found inconsistencies between declared reports. The taxpayer appealed. The case addresses the perspective of the expert appointed by the court on the report the Administrative Tax Court relied on to exercise a ruling which would determine the total tax payable by the taxpayer. This article highlights the importance of maintaining substance in related-party transactions and symmetry in financial reporting.
EMPRESAS FARMACEUTICAS
PRECIOS DE TRANSFERENCIA
PANAMA
JURISPRUDENCIA
Hurtado, Raul
International Transfer Pricing Journal 1385-3074 v. 29, n. 2, 2022, p. 135-143
Panamanian transfer pricing jurisprudence in the case of a worldwide pharmaceutical company perspective of the expert appointed by the court electrónico / Enrique Díaz Tong and Raul Hurtado
Resumen.
The Panamanian tax administration requested a financial audit of a worldwide pharmaceutical company and found inconsistencies between declared reports. The taxpayer appealed. The case addresses the perspective of the expert appointed by the court on the report the Administrative Tax Court relied on to exercise a ruling which would determine the total tax payable by the taxpayer. This article highlights the importance of maintaining substance in related-party transactions and symmetry in financial reporting.
EMPRESAS FARMACEUTICAS
PRECIOS DE TRANSFERENCIA
PANAMA
JURISPRUDENCIA
Hurtado, Raul
International Transfer Pricing Journal 1385-3074 v. 29, n. 2, 2022, p. 135-143