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Transfer Pricing


Legislation in the fiscal area of transfer pricing has undergone major changes in recent years, affecting, in a notable way, trade and financial relations between related entities.

The Tax Administration requires from business groups an exhaustive amount of documentation of intra-group transactions. Such documentation must not only regulate the operations used by the various companies with appropriate documentation, but it must also justify its correct valuation.

The penalties imposed by the tax authorities relative to the valuation of each of the operations performed has hardened in recent years, which is why it is imperative to have a panel of experts to advise the company and help you comply with the obligations.

The team of economists and lawyers of Morison collaborates with its clients in:

- Preparation and advice for the documentation required for business groups

- Strategic planning

- Market valuation of transactions between related entities

- Risk diagnosis between related parties.

- Advice and representation to the Tax Administration in the area of transfer pricing

- Representation in arbitration proceedings