Transfer pricing

Chile, as well as other countries in the region and the OECD, have increasingly adopted common criteria for valuing and supporting transfer prices of goods and services between related parties, as required by securities’ laws and regulations. This is in addition to the standards set by tax authorities in different countries demanding increasingly robust and thorough valuations to ensure that such transactions take place under market conditions.

In this context, GBA performs studies of transfer pricing with sound conceptual grounds and a broad base of precedents and values that enable its clients to demonstrate and support their contracts and transactions. Our reports are designed to meet regulatory frameworks of the countries where these transactions take place, whether they occur within a jurisdiction or across borders.

Service types

  • Economic analysis and conceptualization of goods and services transacted between related parties
  • Study of prices and market conditions
  • Search of national and international precedents
  • Adequacy of the contractual clauses to the current regulations for the fulfillment of the economic criteria established in it
  • Economic supporting reports to be submitted to the competent authorities.

Example projects

  • Study of transfer prices for Swiss-based services firm to a Chilean industrial company
    Study of the terms, content and price of a consultancy contract and services of Swiss company Holcim to its Chilean cement subsidiary Polpaico.
    Client: Committee of Directors of Cemento Polpaico S.A.
  • Transfer pricing study for wastewater treatment plant operation services
    Study and analysis of the terms, content and price of a contract for Aguas Andinas S.A. with a company affiliated to its parent company Suez, for the operation and maintenance of the largest wastewater treatment plant in Chile: La Farfana.
    Client: Aguas Andinas S.A.