By: Rebeca Sequeira Financial Analyst | EAS LATAM IAS 8 establishes how to select accounting policies, treat changes in estimates, and correct errors, while the global minimum tax of 15% seeks to ensure minimum taxation for large multinational groups, generally with consolidated revenues exceeding EUR 750 million. Both issues are closely related: the tax calculation is based on financial information, so an accounting classification at the local level can distort the effective

By MAF. Gabriela Páez Tax Manager – EAS LATAM Charges for administrative, accounting, financial, technological, or management services between related companies are quite common in multinational groups. Even so, proving that the service was actually provided and that the charge complies with the arm's length principle can become one of the most sensitive issues during a tax audit. In June 2026, the Organisation for Economic Co-operation and Development ( OECD ) published a pr

By Kimberly Esquivel, Esq. Work Area | EAS LATAM Group The scope of vote No. 32917-2025 for business management, cybersecurity and the use of personal devices Digital transformation has made tools like WhatsApp, Teams, Outlook, and authentication applications essential for the operation of many organizations. However, in many cases, technology has advanced faster than the internal policies needed to regulate its use. The recent ruling No. 32917-2025 by the Constitutional Cham