At Mejía Lora y Asociados we provide high quality transfer pricing services, in order to ensure our clients’ compliance with the arm’s length principle, accompanying them in the design and planning of pricing policies to carry out its operations with related entities. We provide a forward-looking, avant-garde and risk-based approach, through the application of the best professional criteria and the most innovative technological tools such as international databases for the evaluation of companies, intangibles, services and royalties.
We apply our work based on the international guidelines defined in the OECD guidelines applicable to transfer pricing to multinational companies and tax administrations, and we have a technical staff made up of professionals with extensive experience in Taxes and Transfer Pricing, developed in the most prestigious international independent auditing firms.
Our specialty in Transfer Pricing includes:
- Preventive Tax Planning for Controlled Operations
Advance evaluation of the controlled transactions to be carried out, in order to prevent any related risk and ensure compliance with the applicable tax provisions.
- Preparation and Presentation of the Informative Declaration of Operations with Associates (DIOR)
Survey of the transactions to be reported, identification of the related entities, emptying of the DIOR declaration and presentation to the DGII.
- Preparation of Transfer Pricing Study
It includes a functional and transactional analysis of the controlled operations, preparation of economic analyzes, search for comparables through the use of databases and other sources of public information available, presentation of the DIOR based on the results obtained, physical and digital issuance of the study.
- Risk Environment Assessment
Analysis of internal or external factors that could represent future contingencies, related to the performance of operations with related entities.
- Preparation and Analysis of Contracts
Verification of prices, fees, rates, story policies agreed in contracts for the provision of goods and services with related entities, as well as preparation of contracts for new operations, according to current regulations on transfer pricing.