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 experience in auditing and financial consulting, I am the founder and managing partner of JGutierrez Auditores Consultores S.A., a boutique firm committed to delivering exceptional services that exceed industry benchmarks while driving value-oriented solutions for our clients. Guided by a mission to foster transparency, efficiency, and sustainability, we integrate global best practices with a deep understanding of Costa Rican and regional regulations, always adhering to the core values of integrity, innovation, and excellence.
Our Expertise
At JGutierrez Auditores Consultores, we specialize in comprehensive audit and consulting solutions, tailored to meet the diverse needs of modern businesses. Key areas of focus include:
Financial Audits: Ensuring the accuracy and reliability of financial statements, aligned with international standards.
Regulatory Compliance: Navigating tax and financial frameworks with precision and foresight.
Internal Controls: Assessing and strengthening internal governance to mitigate risks and enhance operational efficiency.
Fraud Prevention: Implementing proactive measures to safeguard assets and promote ethical practices.
Process Optimization: Streamlining workflows and maximizing resource allocation for sustainable growth.
Environmental and Financial Sustainability: Addressing emerging regulations to support long-term organizational resilience.
Information Security: Ensuring robust safeguards for critical data and systems.
Value-Driven Consulting
In addition to auditing, we deliver specialized consulting services designed to empower businesses through strategic insights and innovation:
Information Systems and Operational Management: Aligning technology and operations for peak performance.
ISO Standards Compliance: Guiding organizations in achieving internationally recognized certifications.
Transfer Pricing Studies: Ensuring alignment with global tax requirements and optimizing cross-border operations.
Industrial Cost Analysis: Enhancing decision-making through detailed cost assessments and efficiency strategies.
Why Choose Us
Our approach is built on collaboration, leveraging the expertise of a multidisciplinary team that combines seasoned professionals with emerging talent adept in cutting-edge technologies. This dynamic blend of experience and innovation enables us to deliver impactful solutions that drive growth, fortify resilience, and unlock new opportunities for our clients.
As a trusted advisor, I am deeply committed to fostering long-term partnerships, helping organizations thrive in an ever-evolving business landscape.
Jorge Gutiérrez Guillén
Business Consultant | Certified Public Accountant
