What is Transfer Pricing?
It pertains to the economic valuation conducted between affiliated parties concerning the prices they mutually establish for the transfer of tangible and intangible assets, services, or rights.
Who is required to comply with the Transfer Pricing regime?
Individuals or entities conducting transactions during the taxable year with related parties who are tax residents of other jurisdictions, as outlined in Article 762-D of the Fiscal Code. This includes dealings with local related parties situated in the Colon Free Trade Zone, operating in Oil Free Zones under Cabinet Decree 36 of 2003, Free Trade Zones, Panama-Pacific Special Economic Area, Multinational Enterprise Headquarters, City of Knowledge, or in any other Free Trade Zones or special economic areas established in accordance with Article 762-L of the Fiscal Code.
Our Transfer Pricing Services
- Local Report
- Master Report
- Country-by-Country Report (CbCR)
- Validation and analysis of Transfer Pricing policies for local or multinational business groups
- Design of Transfer Pricing policies
- Analysis of company risks
- Operations restructuring
- Review of the company's operating model and its economic performance
- Characterization of operations
- Comparability scenarios
- Business segment analysis
- Economic modeling
- Statistical projections
- Expertise
- Preparation of technical documents
- File analysis
- Verification of comparability
- Accompaniment and technical advice
Contact Us
Contact Us
Complete this form and an RSM representative will be in touch.
Complete this form and an RSM representative will be in touch.
Complete this form and an RSM representative will be in touch.