{"id":5732,"date":"2026-07-01T18:00:25","date_gmt":"2026-07-01T23:00:25","guid":{"rendered":"https:\/\/bakertilly.ec\/?page_id=5732"},"modified":"2026-10-06T11:56:54","modified_gmt":"2026-10-06T16:56:54","slug":"transfer-pricing","status":"publish","type":"page","link":"https:\/\/bakertilly.ec\/en\/services\/transfer-pricing\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"\t\t
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Transfer pricing is not merely a compliance exercise \u2014 it means structuring your intercompany transactions so that they withstand scrutiny while <\/span>optimizing<\/span> your tax position.<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Our team works with databases covering 180 countries and specialized software. We do not prepare studies simply to meet a requirement \u2014 we prepare them to withstand the SRI’s most rigorous review.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tContact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Our services<\/h2>\t\t\t\t<\/div>\n\t\t
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Studies that protect and optimize<\/h3> <\/div>\n

A sound study does more than document what has already occurred \u2014 it also allows you to structure future transactions to maximize your tax position.<\/span><\/span><\/p><\/div> <\/div>\n <\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Databases covering 180 countries<\/h3> <\/div>\n

We draw on international databases, specialized <\/span>software<\/span> and the support of Baker Tilly’s global centers of excellence.<\/span><\/p><\/div> <\/div>\n <\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Localization of foreign studies<\/h3> <\/div>\n

When a parent company sends a study prepared abroad, it must be adapted to the SRI’s specific requirements. <\/span>Failing to do<\/span> so is one of the costliest mistakes companies make.<\/span><\/p><\/div> <\/div>\n <\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Advance certainty \u2014 APAs with the SRI<\/h3> <\/div>\n

An Advance Pricing Agreement removes uncertainty at its root: you and the tax authority agree in advance on how your transactions will be valued.<\/span><\/span><\/p><\/div> <\/div>\n <\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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<\/path><\/svg><\/span><\/path><\/svg><\/span>When must the OPR Annex be filed?<\/span><\/path><\/svg><\/div>
If your transactions with related parties exceed USD 3.000.000, you must file the OPR Annex. The deadline is two months from the due date of your income tax (IR) return.<\/div><\/div>\n\t\t\t\t\t<\/div>
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<\/path><\/svg><\/span><\/path><\/svg><\/span>And the Comprehensive Report?<\/span><\/path><\/svg><\/div>

If your transactions with foreign related parties exceed USD 15.000.000, you must also file the Comprehensive Report, within the same deadline.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Do your related-party transactions exceed $3 million?<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tLet's talk <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Transfer pricing is not merely a compliance exercise \u2014 it means structuring your intercompany transactions so that they withstand scrutiny […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":5435,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"class_list":["post-5732","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/pages\/5732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/comments?post=5732"}],"version-history":[{"count":10,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/pages\/5732\/revisions"}],"predecessor-version":[{"id":5986,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/pages\/5732\/revisions\/5986"}],"up":[{"embeddable":true,"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/pages\/5435"}],"wp:attachment":[{"href":"https:\/\/bakertilly.ec\/en\/wp-json\/wp\/v2\/media?parent=5732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}