Transfer Pricing Studies
Transfer Pricing Studies
Transfer pricing studies aim to ensure compliance with tax regulations governing transactions between related parties, both domestic and international.
Through detailed technical analysis, these studies ensure that transactions are conducted at arm’s length, minimizing the risk of tax adjustments and penalties.
This service provides certainty to the taxpayer while strengthening fiscal strategy and promoting transparency before tax authorities.
- Identification of transactions with domestic and foreign related parties.
- Functional analysis of activities, assets, and risks for each entity.
- Selection and application of transfer pricing methods in accordance with regulations.
- Search and selection of comparables to validate market values.
- Preparation of the Transfer Pricing Study in compliance with current tax provisions.
- Preparation and support for related informational filings (e.g., Annex 9 DIM, BEPS declaration).
- Preparation of Local File and Master File documentation following international guidelines.
- Risk identification and strategic proposals for tax optimization.
- Technical defense and argumentation during audits or reviews by tax authorities.
- Executive report with conclusions and recommendations for the company’s transfer pricing policy.