Transfer Pricing
Ecuador has dictated laws and regulations procedures to regulate the mechanism known as “Transfer Pricing” which is used in transactions among linked companies or between related parts. At the present, they are in force normative mechanisms, based on the procedures of the Organization for the Cooperation and the Economic Development that contemplates a methodology for the checking of the transfer pricing, which has been received, widely, in the international context.With base in this juridical frame, the contributors included in this regulations are forced to present, besides the annual declaration of the Tax to the Revenue, an annexe and an report of the transfer pricing with the detail of the different transactions carried out among linked companies or related parts that involve different types of analysis like: technical, economic, financial and commercial analysis, of the transfer pricing.
Let us help you in the preparation of the report and annexe of the transfer pricing and the fulfillment of the Arm’s Length Principle in the transactions that the company carried among linked companies or related parts, applying the right method that best support those transactions. Also, we could help you with the possibility of presenting consultations to the tax administration in order to establish the correct methodology to apply.
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