Propuesta de un modelo de compra y venta de servicios entre dos empresas vinculadas que cumpla con el decreto 37898-H de precios de transferencia

Abstract

The following document is based in the study of transfer prices application of transactions between companies from the same group, due to the necessity of knowing how to handle transactions between them and which is the correct process to bill for those services.

Based on the request it is proposed a purchase - sale transaction model that complies with the “Decreto 37898-H” of transfer prices, which the main purpose of it is to ensure the arm’s-length principle, to avoid competitive disadvantage and tax avoidance. A qualitative research of descriptive - exploratory type was developed since the main objective is to get more information about price transfer since it’s little known in Costa Rica, instead of generalizing the study results. Once the data provided was compiled and the current historical data analyzed, the proposal was done, which it has the model to apply transfer prices focused on the case of study and a process to serve as a guide to apply the “Decreto 37898-H”. In this way it was concluded that the company had a variation in its current cost distribution by applying the “Decreto 37898-H” and that multiple sectors, both private and government, in Costa Rica requires more knowledge in order to apply it.