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.

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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