The Transfer Pricing Law aims to regulate commercial and financial operations that are carried out between related or related parties, valued according to the arm's length principle.
No. | Description | Date | Category | Archive |
one | Decree 232-2011: Transfer Pricing Regulation Law | December 10, 2011 | Fiscal | Download Decree 232-2011 |
2 | Agreement 027-2015: Regulation of the Transfer Pricing Regulation Law | September 18, 2015 | Fiscal | Download Agreement 027-2015 |
3 | DEI-SG-004-2016 Agreement: Obligation to Submit the Informative Declaration of Transfer Pricing | April 27, 2016 | Fiscal | Download DEI-SG-004-2016 Agreement |
4 | SAR Agreement 411-2018: Procedure for Determining the Transfer Pricing Adjustment | October 22, 2018 | Fiscal | Download SAR Agreement 411-2018 |
5 | Decree 62-2019: Interpretation of Article 10 of Decree 232-2011 | October 19, 2019 | Fiscal | Download Decree 62-2019 |