Transfer Pricing

Transfer Pricing ensures that transactions between related parties are carried out under market prices. That is, that between companies of the same economic group, goods and services are sold at a price similar to the one they would sell them to an external third party, thus complying with the arm’s length principle according to the OECD guidelines for transfer pricing.

Transfer pricing rules are intended to prevent economic groups (related companies) from carrying out transactions under conditions that affect the collection of income tax by tax administrations. Although there is specific legislation in each country, it is an obligation that you must comply with in Colombia and almost everywhere else in the world.

A Transfer Pricing strategy allows you, in addition to complying with local regulations, to protect yourself from eventual charges in tax audit processes.


  • Transfer Pricing Study
  • Master File
  • Value chain alignment

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