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This work is the result of 15 years of practical experience, theoretical knowledge, multidisciplinary staff working at TP Consulting. The issue of Transfer Pricing (TP) is relatively new in Latin America. While most countries in the region follow the Organization for Economic Co-operation and Development (OECD) Guidelines, there are many particularities in each one that incorporates TP institutions into its legislation, as well as formal obligations , which make that in Latin America the international theory must be used, taking into consideration the particularities of the legislation of each country. The work is divided into 3 parts. In the first one, the general concepts of TP are presented, then the TP rules of each country are analyzed and, finally, the impact of BEPS (Taxable Erosion and Transfer of Benefits) with the TP in the Ibero-American region.

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