{"id":5796,"date":"2012-04-27T10:31:25","date_gmt":"2012-04-27T10:31:25","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=5796"},"modified":"2023-08-09T08:27:25","modified_gmt":"2023-08-09T08:27:25","slug":"documentacion-exitosa-de-precios-de-transferencia","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/es\/documentacion-exitosa-de-precios-de-transferencia\/","title":{"rendered":"Documentaci\u00f3n exitosa de precios de transferencia"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Tiempo estimado de lectura (en minutos)” number=”2″ percent_sign=”off” _builder_version=”4.20.2″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image _builder_version=”4.21.0″ _module_preset=”default” title_text=”calculator-1044173_1280-2″ src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/07\/calculator-1044173_1280-2.jpg” hover_enabled=”0″ sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

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The transactions carried out between international groups are determined by strict rules and must be documented with precision.\u00a0In case of incumplimiento de estas norms, the tributary administraci\u00f3n corrects systemically a las empresas.<\/span><\/p>\n

What are you?<\/span><\/h2>\n

Los precios de transferencia son los precios de las transacciones dentro de grupos internacionales.\u00a0No se trata s\u00f3lo de los precios de los bienes.\u00a0Tambi\u00e9n se trata de servicios o pr\u00e9stamos intragrupo, por ejemplo.\u00a0Tenga en cuenta que los precios de transferencia son examinados sistem\u00e1ticamente por las autoridades fiscales como parte de las auditor\u00edas fiscales.\u00a0Los ajustes tambi\u00e9n son a veces muy pesados.\u00a0En este contexto, la documentaci\u00f3n de estos precios de transferencia es importante.\u00a0Consiste en explicar c\u00f3mo se calculan los precios de transferencia y justificar el m\u00e9todo utilizado.\u00a0El reto es demostrar que los precios de transferencia son precios de mercado y, por tanto, que los resultados de la empresa no est\u00e1n infravalorados.<\/span><\/p>\n

Distribuci\u00f3n de beneficios y documentaci\u00f3n adecuada<\/span><\/h2>\n

In primer lugar, the distribution of the precios de transferencia debe estar equilibrada dentro del grupo.\u00a0La empresa considered must hold a level of utilidad correcto, de acuerdo cons tres criterios: funciones, riesgos y activos.\u00a0Por ejemplo, a subcontratista cuyas funciones, riesgos y activos ser\u00edan limitados, tendr\u00e1 a nivel de beneficio limitado.\u00a0If the pol\u00edtica de precios de transferencia no es buena, su documentaci\u00f3n aumentar\u00e1 el riesgo de recuperaci\u00f3n, there is that resaltar\u00e1 a m\u00e9todo that puede ser impugnado.\u00a0A good inventory is necessary to guarantee that a good method is implemented.\u00a0Si este no es el caso, ser\u00eda apropiado documentar las pr\u00e1cticas pasadas y luego considerar modificar esta pol\u00edtica de precios de transferencia.<\/span><\/p>\n

Comenzar desde the existing documentation<\/span><\/h2>\n

Para ser efectivo y coherente, es better commenzar por verificar if there exists documentation in el extranjero, lo that constituir\u00eda un punto de partida para producir documentation in France.\u00a0If the solo documentation exists in France, you must ascertain that you have accumulated content with new rules.\u00a0If this is the case, it is necessary to adapt.<\/span><\/p>\n

Armar el equipo correcto<\/span><\/h2>\n

The equipment must be multidisciplinary and include the tributary function directly involucrada;\u00a0the legal function that will formalize the contracts;\u00a0the accounting function that will calculate the precios and issue the invoices;\u00a0y the financial function that will compile the financial data.<\/span>
A project manager will coordinate the various members of the team and define a schedule of the various tasks to be carried out.\u00a0Por lo tanto, the documentaci\u00f3n debe gestionarse como un proyecto real.<\/span><\/p>\n

hacer a seguimiento<\/span><\/h2>\n

Una vez trained el equipo, producir\u00e1 la documentation y asegurar\u00e1 su seguimiento.\u00a0De hecho, the documentaci\u00f3n debe actualizarse cada a\u00f1o para reflejar los cambios en la empresa.\u00a0It will be necessary to establish a calendario de revision y actualizaci\u00f3n de la documentation relative, in particular, a los datos econ\u00f3micos de la empresa.<\/span><\/p>\n

Involucrar internal control<\/span><\/h2>\n

Todas estas disposiciones son in\u00fatiles if the pol\u00edtica\u00a0<\/span>de precios de transferencia<\/span><\/a>\u00a0no se aplica de manera efectiva.\u00a0Por tanto, el internal control debe guaranteed, mediante a herramienta inform\u00e1tica adecuada that allows the issue of invoices of acuerdo con la pol\u00edtica de precios de transferencia.\u00a0Finally, el internal control must ensure that the roles and various responsibilities are clearly stable at the company’s doorstep, to go to cabo esta nueva pol\u00edtica de precio de transferencia.<\/span><\/p>\n

DAMY Law Firm<\/span><\/a>\u00a0, Niza, Impuesto sobre sociedades-Precios de transferencia, Actualizaci\u00f3n 2022<\/span><\/p>\n<\/div>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

The transactions carried out between international groups are determined by strict rules and must be documented with precision.\u00a0In case of incumplimiento de estas norms, the tributary administraci\u00f3n corrects systemically a las empresas. What are you? Los precios de transferencia son los precios de las transacciones dentro de grupos internacionales.\u00a0No se trata s\u00f3lo de los precios […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[286,290],"tags":[],"class_list":["post-5796","post","type-post","status-publish","format-standard","hentry","category-autres","category-otros"],"yoast_head":"\nDocumentaci\u00f3n exitosa de precios de transferencia - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Documentaci\u00f3n exitosa de precios de transferencia The transactions carried out between international groups are determined\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/es\/documentacion-exitosa-de-precios-de-transferencia\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documentaci\u00f3n exitosa de precios de transferencia - 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