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What is Transfer Pricing?

They are the prices at which a company transfers tangible or intangible goods or provides services to related companies.
The OECD Guidelines on transfer pricing were established to prevent the transfer of profits by groups of multinational companies from jurisdictions with high income tax rates to jurisdictions with low taxation, to minimize the tax cost. total for the economic group.
If you want to know more, contact us!

JNC and JBNT

Non-Cooperating Jurisdictions are considered, for example Paraguay, Bolivia, Egypt and Nicaragua.
According to what is established in the LIG, those jurisdictions that establish a maximum taxation of corporate income lower than 60% of the aliquot contemplated in the LIG are considered Low or Null Taxation Jurisdictions.

Transfer Pricing Obligations

Do you have doubts about whether your company is affected by any of the transfer pricing obligations?
🔖 Do you want to know what information is required to comply with AFIP?
🔖You have no idea what all this is about 😱, but your company is operating with Paraguay, Bolivia, or Nicaragua for example (non-cooperating jurisdictions).
📱Contact us, we advise you on everything that refers to Transfer Pricing.