1. Preparation of Proof of Documentation.
We prepare the Proof of Documentation or Transfer Pricing report in Colombia, in accordance with article 260-5 of the Tax Statute. This article states that this document must contain the master report and the local report.
2. Advice on the informative declaration of Transfer Pricing.
Advice on the filling and presentation of the Informative Declaration of Transfer Prices in Colombia, in accordance with article 260-9 of the Tax Statute.
3. Advice on contentious transfer pricing processes.
Service that involves the diagnosis regarding the arguments of conclusion by DIAN, strategy and elaboration of the defense in technical and quantitative aspects, in order to provide adequate advice to our clients regarding audits or requirements of the tax administration regarding transfer prices in Colombia.
4. Advice on the conclusion of Early Transfer Price Agreements (APA’s).
The APA’s are agreements that are concluded between the taxpayers and the tax administration, which seek to establish an assessment for the purposes of Transfer Pricing, in advance, of the transactions between related parties. Thus, a process is initiated in which an agreement must be reached on certain technical aspects, the most important being the following: the method allowed by the standard to be applied, comparison criteria and adjustments. Our service includes the elaboration and accompaniment until the effective celebration of the APA with the Tax Administration.