04 February 2016 Nicaragua delays effective date for transfer pricing rules Through the enactment of the Coalition Tax Act (Official Gazette No. 922, December 17, 2015), Nicaragua has delayed the effective date of its transfer pricing rules. Taxpayers entering into transactions with related parties will be subject to the transfer pricing rules beginning June 30, 2017, instead of January 1, 2016.
Document ID: 2016-0251 | |||||||||||||||||||||||||