Transfer Pricing

In a highly globalized business environment, the proper definition of transfer pricing transactions between related companies is of particular relevance.

Argentina's tax law makes it compulsory to submit transfer pricing studies for all companies transacting goods and / or services to foreign entities with which corporate or economic link is verified, or that are located or incorporated in countries with low or no taxation.

Transaction Type:

  • Trading Goods
  • Services
  • Transfer of intangible assets
  • Trademarks
  • Loans

Any other intercompany transaction that impact the results of the determination of the Income Tax

The definition of linking provided by law on transfer pricing is extremely broad and includes such figures as sole agency agreements, franchise, vendor / client / significant creditor, etc.., Forcing the taxpayer to a comprehensive analysis of the elements involved in any business relationship with foreign entities for the purpose of determining whether or not verify the assumptions of linkage defined by law.

Auren, by using the methods and techniques of transfer pricing, can help companies identify and structure their transactions with related parties, in order to optimize the tax burden, contingencies and also avoiding penalties under the law that could be generated by failures in the field.

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