Transfer Price

The article 762-D of the Law 52-2012 requires taxpayers that undertake any operation with third parties that are tax residents of other jurisdictions to carry out a transfer pricing study, given such operation are considered income, costs or tax deductions for use in the tax declaration and Income Statements of the fiscal period in which the operation is declared or carried out.


About the Service

The Transfer Pricing study must comply with the requirements established in article 762-J of the Tax Code and must be available if the Tax Administration requires it. The taxpayer will have a term of 45 working days for its delivery.

Contact Us

Contact us

How can we help?

We help you plan your accounting and tax processes. Write to us and our experts will review your request as soon as possible.

Bloc Office Hub, Seventh Floor, Santa Maria Business District, Panama, Republic of Panama.

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