Transfer pricing

n a highly globalised business environment, the suitable defining of the transfer pricing of transactions carried out between related companies or transactions with certain jurisdictions takes on great relevance.

Argentinian tax legislation states that, for all those companies performing transactions of goods and/or services with parties from abroad with which a corporate or financial relationship is verified, or which are located or incorporated in countries which are non-cooperating or with zero or low taxation, it is obligatory to submit transfer pricing studies.

Types of transactions

Sale and purchase of assets | Provision of services | Transfer of intangible assets | Trademarks and patents | Loans | Any other inter-company transaction with a financial impact

The definition of related parties established by law in matters of transfer pricing is very broad and includes features such as exclusive representation agreements, franchises, significant creditor / supplier / client, etc., obliging the taxpayer to examine in detail the elements involved in any commercial relationship with foreign parties in order to determine whether or not the circumstances of related parties as defined by law are verified.

Auren can help you identify and structure your transactions with related parties, in order to optimise the tax burden, also avoiding any contingencies or penalties established by law that could arise due to breaches in this area.