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.

———————————————

Contact Information
For additional information concerning this Alert, please contact:
 
EY Central America
Rafael Sayagués+506 2208 9880
Luis E. Ocando+507 208 0144
Paul A. De Haan+507 2208 9955
María José Luna+507 208 0147
María Carolina Sánchez+507 208 0190
Latin American Business Center - New York
Ana Mingramm(212) 773-9190
Enrique Perez Grovas(212) 773-1594
Pablo Wejcman(212) 773-5129
Latin America Business Center - London
Jose Padilla+44 20 7760 9253

Document ID: 2016-0251