Carlos Vargas Durán, Director General de Tributación, dio una pequeña entrevista a La Nación, sobre los Precios de Transferencia. En seguida la compartimos con ustedes:
¿Cuándo va a emitir Tributación la regulación para la declaración informativa de precios de transferencia?
Próximamente, y dispondrá que los contribuyentes deben presentar la primera declaración informativa en julio del 2016, para las operaciones del periodo fiscal 2015.
¿Cuál es la transacción mínima que deber ser reportada?
No se ha fijado un umbral para las transacciones mínimas; sin embargo, la declaración informativa únicamente deben presentarla las empresas calificadas como grandes contribuyentes y grandes empresas territoriales y las empresas de zona franca.
¿Qué consejos les da a las empresas para hacer el estudio de precios de transferencia?
Tomar en cuenta las guías de la OCDE y dar énfasis al estudio de comparabilidad.
Jorge Gutiérrez Guillén
With over 14 years of professional experience, I specialize in auditing and financial consulting, successfully leading the boutique firm JGutierrez Auditores Consultores S.A. Our mission is to provide quality services that not only meet industry standards but also bring a diverse and valuable perspective to business strategies. We are committed to integrating global accounting practices and ensuring compliance with Costa Rican and regional regulations, in line with our firm's values and culture.
Our expertise focuses on implementing audits for various purposes, such as verifying the reasonableness of financial statements, ensuring compliance with tax and financial laws and regulations, evaluating the effectiveness of internal controls, improving processes, preventing fraud, optimizing resource use, and guaranteeing the security of information systems. Additionally, we concentrate on the new regulations related to financial and environmental sustainability responsibilities, all aimed at ensuring the transparency, efficiency, and legality of an organization’s operations.
Furthermore, we offer consulting services in information systems and operational management, along with specialized consulting in ISO standards, transfer pricing studies, and industrial cost analysis. These responsibilities have enhanced our analytical and financial management skills, allowing us to contribute to the growth and strengthening of our client’s operations, always in collaboration with a team of highly skilled professionals and young talents who are experts in new technologies.
Jorge Gutiérrez Guillén
Business Consultant and Certified Public Accountant
