jueves, 17 de noviembre de 2016

Costa Rica issues guidance on transfer pricing report

Costa Rica’s tax authorities published guidance on September 13 (Resolution DGT-R-44-2016) that clarifies the requirement for certain taxpayers to prepare a transfer pricing information return. The resolution, which applies from the date of issuance, provides as follows.
Large Costa Rican taxpayers and entities operating under the Free Zone Regime are required to file a transfer pricing information return. The return will provide information regarding intercompany transactions, and details regarding the transfer pricing methods used.
The annual return must be filed electronically by the last business day of June. The first transfer pricing return – for 2015 – and the transfer pricing return for 2016 periods will both be due in June 2017. The information in the return will be based on information from the transfer pricing study that is prepared annually.

Source: Deloitte

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