Transfer Pricing Services
Practical, defensible, and business-oriented support for related-party transactions
At JGutierrez Auditores Consultores S.A., we help companies in Costa Rica and across the region assess, document, and support their related-party transactions in accordance with the arm’s length principle and applicable transfer pricing regulations.
In today’s increasingly demanding tax environment, transfer pricing is a key area of focus for multinational groups, regional businesses, and companies engaged in intercompany transactions. Beyond compliance, it represents an important tax, financial, and reputational risk when transactions are not properly structured, documented, and supported.
Our service is designed to provide management and finance teams with a solid technical foundation to demonstrate that transactions between related entities — including services, intercompany financing, management fees, royalties, the transfer of goods, and other intragroup dealings — have been carried out under terms consistent with those that would have been agreed between independent parties in comparable circumstances.
At JGutierrez, we combine technical expertise, professional judgment, and business insight to deliver analyses that are clear, robust, and defensible. We also rely on specialized financial and commercial databases to support reliable comparability analyses aligned with international best practices and applicable local regulations.
Our services include:
- Preparation of transfer pricing studies
- Functional analysis of functions, assets, and risks
- Characterization of related-party transactions
- Design and review of intercompany pricing policies
- Economic analysis and benchmarking studies
- Preparation of supporting documentation for tax purposes
- Preventive review of tax risks and potential exposures
- Technical assistance in tax audits, information requests, and tax disputes
Our approach
We go beyond preparing reports. Our objective is to provide each client with a practical, well-supported, and technically sound solution that strengthens compliance, anticipates risk, and supports a stronger position before the tax authorities.
By combining tax, financial, and business perspectives, we help organizations manage transfer pricing with greater clarity, confidence, and strategic support.
Contact us to assess your transfer pricing obligations and strengthen the technical support behind your intercompany transactions.
Jorge Gutiérrez Guillén, CPA
Founding Partner & Legal Representative
JGutierrez Auditores Consultores S.A.
External Audit | Accounting Outsourcing | Tax Advisory | Financial Consulting
Free Trade Zones | Corporate Governance | Internal Control
Costa Rica
Tel. +506 2552-5433
WhatsApp +506 8811-5090
Email: [email protected]
Website: www.consultoresjg.com
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