Services

1. Preparation of Technical Studies of Transfer Pricing

We prepare the Technical Study of Transfer Pricing or Local Report that contains the pertinent information to analyze the transfer prices in the operations between a company and its related subjects and / or transactions carried out with countries or territories of low or no taxation, taking into consideration the formalities required by the Tax Code in force in El Salvador. Such information includes the financial data of such specific transactions, a comparability analysis, and the selection and application of the transfer pricing method, as regulated by each country, in order to demonstrate whether the transactions analysed comply with the arm’s length or arm’s length principle.

2. Advice on the completion of the Report of operations with related subjects (F-982).

Preparation of the Report of Operations with Related Subjects for companies with the formal obligation to submit the report on the digital platform that the Ministry of Finance has provided on its website.

3. Definition of the Transfer Pricing policy.

Technical analysis that seeks to establish a structure and optimal valuation of transactions between related subjects and /or transactions carried out with countries or territories of low or no taxation, in order to verify that the analyzed transactions comply with the principle of arm’s length or full competition, and that the company maintains the corresponding supporting documentation.

4. Advice in Transfer Pricing determination process.

Service that involves the diagnosis, defense strategy and elaboration of the same, according to the formalities of each country, in order to provide adequate advice to our clients in the face of audits or requirements of the Tax Administrations in terms of transfer pricing in El Salvador

5. Technical Market Value Studies.

Preparation of Technical Studies where the market value is determined, product of the free supply and demand, of companies or intangible goods, such as trademarks or royalty rates.