Transfer prices are those prices set in transactions between related parties. These must be adjusted to market values and must be justified with the regulatory documentation before the Tax Administration.

The current economic environment has brought transfer pricing to the forefront of the international tax scene. Aspects such as the increasing empowerment of tax authorities, the increased collaboration between them as a result of the BEPS (Base Erosion and Profit Shifting) project and a continuously evolving legal-tax framework, may constitute major challenges for taxpayers.

We will help you in:

  • Advice on compliance with tax documentation obligations: we advise you on the preparation of transfer pricing documentation for your group (Master file and CbC Report) and the taxpayer (Local file), with the support of our international network of ETL NEXUM.
  • Determination and implementation of transfer pricing policies: we advise you in the determination and implementation of the transfer pricing policy that best suits your business operations.
  • Analysis and comparability studies: our professionals have extensive experience in the preparation of benchmarking studies of all types of transactions and have the most advanced technological solutions for their preparation.
  • Transfer pricing restructuring: we advise you in restructuring processes of your group’s strategies and operations, planning, justifying and validating the new operation for transfer pricing purposes.
  • Assistance in inspection procedures: we assist you in verification processes of related-party transactions, managing and advising you throughout the procedure.
  • Assistance in prior valuation agreements with tax administrations: we advise you and manage the negotiation of prior valuation agreements for your related-party transactions, providing you with greater convenience and legal certainty in transfer pricing matters.

At ETL NEXUM we have extensive experience in transfer pricing advice and highly qualified professionals, offering a comprehensive solution throughout the life cycle of our clients’ related transactions.

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