Transfer Pricing Study.
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The Transfer Pricing Report must be performed according to the professional exigencies contents on the Standards and Regulations of the Tax Authority and according to the Organization for Economic Cooperation and Development Transfer Pricing Guidelines.
Have to be determined if the transactions realized by the company with related entities are at market value, fundamental basis for the development of the Transfer Pricing Report.
The structure of the Transfer Pricing Report contents:
Annual Affidavit 1907