The Transfer Pricing Technical Study is a valuation report of transactions recorded with related parties or companies located in non-cooperative jurisdictions and low- or no-tax jurisdictions (tax havens). This report is an analytical tool to verify whether transfer pricing transactions comply with the arm’s length principle or market value. The report must include a comparability and functional analysis for each transaction, the selection and development of the valuation method, the resulting market range, and financial information for the transaction and the companies selected as comparables as a result of the analysis.
At CASAHIERRO CONSULTORES, we have designed a work methodology based on the experience and technical knowledge of our specialists, with the objective of ensuring that transfer pricing documentation is consistent with best practices according to the tax regulations of each country.
