- TRANSFER PRICES
Compliance with formal duties
Transfer Pricing regime obliges taxpayers who carry out operations with foreign related parties or those located in free trade zones to observe same prices or margins that they would have in comparable independent operations.


-Elaboration of Verifying Documentation -Local Report and Master Report.

-Informative return, Country-by-Country Report (CbCr) and/or notification of it.
-Profit Attribution Study or Factual Functional Analysis to Branches or Permanent Establishments (PE).

-Structuring of Advance Pricing Agreements (APAS).