Technical Study on Transfer Pricing
Transfer prices are a financial-economic measure that allows the transfer values of goods and/or services between companies belonging to economic groups to be placed within the context of market value.
The tax authorities of all countries consider that transfer pricing studies are a means to prevent profits from being transferred to territorial jurisdictions with a lower or no tax rate, therefore, an information affidavit on these transactions is presented annually in all countries, under a cross-sectional price and cost comparability system adopted from the OECD Guides.
In application to Action 13 of the BEPS , adopted by the majority of the tax authorities of the countries of the region , the Local Report is incorporated into each legal legislation , which the Transfer Pricing Study will do but under a dynamic in which each transaction between the Related Parties is analyzed in a segmented form.
Our firm has a wide experience , in addition to a multidisciplinary team and first level technology , which guarantees a high performance final product and that duly sustains the Information Affidavit to be presented to the Treasury.