Transfer pricing | Colombia
Our transfer pricing service aims for our clients to maintain profitability on their businesses complying with the country's regulations without affecting their tax base. That is why we offer up-to-date advice on the transfer pricing service from our headquarters in Bogotá, which covers accounting, tax and legal issues, on administration avoiding double taxation, for branches of foreign companies.
Preparation of the supporting documentation (functional analysis and economic analysis), for the operations subject to the regime.
Provision and presentation of the individual informative statement of transfer prices.
What is transfer prices in Colombia?
The transfer prices, are studies that allow to know the economic value of the transactions made between related companies.
How is it regulated the Transfer pricing?
In Colombia, transfer prices are regulated under Decree 3030 of 2013.
In the tax statute, the regulations regarding transfer prices in Colombia are the following:
Who must present transfer prices in Colombia?
According to the regulations, companies that must present transfer prices must have 2 characteristics: