We advise our clients in transfer pricing matters, covering all the steps that are necessary to comply safely and adequately with all the applicable legal requirements. The steps to be taken into account are listed below:
• Planning and design of policies and strategies with regard to transfer pricing matters.
• Implementation of policies and strategies for the business group transactions.
• Functional and comparability analysis for the correct determination or evaluation (as required) of the prices used in transactions between related parties. Identification of comparable transactions or companies will be made at this stage to properly set the prices in accordance with the arm’s length principle, using international databases and reliable sources of information.
• Elaboration of the transfer pricing documentation supporting the validity of the transfer prices used in the transactions, as well as the compliance with the applicable regulations..
• Support in the filing of tax returns, annexes and questionnaires required by the regulations in force.
• Monitoring of the conclusions reached in the transfer pricing studies and identifying areas of opportunity or improvement, in order to adequately maintain the policies and strategies of the company.
Our extensive experience and knowledge of the subject allows us to provide our clients the necessary support to fulfill other needs or opportunities in transfer pricing matters, such as:
• Diagnosis of compliance on policies, strategies or existing transfer pricing studies, in order to identify risks and propose solutions to deficiencies that might arise, conducting rigorous economic, financial and legal analysis.
• Diagnosis of national and international tax compliance, in order to verify that all tax obligations applicable to transactions that are subject to transfer pricing analysis have been duly complied with. Within the frame of this diagnosis, we also verify whether the taxpayer is adopting the best alternatives with regard to tax compliance, as well as the consistency of its global tax strategies versus its transfer pricing strategies. These actions are developed to achieve aligned, effective and safe operations from a fiscal point of view.
• Counsel and representation of our clients subject to audits related to transfer pricing matters.
• Legal defense to challenge, through any available legal resource, the assessment of tax liabilities with regard to transfer pricing matters.
• Expert witness opinion regarding transfer pricing matters to support our client’s defense challenging the assessment of tax liabilities.
• Counsel and representation of our clients in order to obtain bilateral and multilateral advanced transfer pricing agreements (APAs and BAPAs), as well as filing and negotiation of mutual agreement procedures (MAPS) with foreign tax authorities.
Furthermore, the technical ability of our team of professionals allows us to support our clients in related matters, either in the compliance of transfer pricing obligations, or to respond to other legal or financial needs. These services include the following:
• Valuations of businesses, intangible assets and tangible assets.
• Economical analysis for the correct determination of prices established between related entities, in order to properly comply with current legislation on customs valuation.
• Combined diagnosis of transfer pricing and customs valuation compliance, pointing out risks and suggesting solutions based on thorough legal and economic analysis.
• Economic analysis focused on resolving disputes related to international unfair trade practices like antidumping.
