{"id":13788,"date":"2026-03-10T11:10:59","date_gmt":"2026-03-10T17:10:59","guid":{"rendered":"https:\/\/www.venegasnexia.com\/transfer-pricing-the-tax-risk-many-companies-still-underestimate\/"},"modified":"2026-03-12T16:13:58","modified_gmt":"2026-03-12T22:13:58","slug":"transfer-pricing-the-tax-risk-many-companies-still-underestimate","status":"publish","type":"post","link":"https:\/\/www.venegasnexia.com\/en\/transfer-pricing-the-tax-risk-many-companies-still-underestimate\/","title":{"rendered":"Transfer Pricing: The tax risk many companies still underestimate"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;2\/3&#8243;]<div class=\"elegant-empty-space space-vertical elegant-clearfix\" style=\"height:35px;\"><\/div><div class=\"elegant-gradient-heading-wrapper elegant-align-left\"><h1 class=\"elegant-gradient-heading\" style=\"font-family:Raleway;font-weight:800;font-style:normal;background: background: -webkit-gradient(linear, left top, right top, from(#000000), to(#000000));background: -webkit-linear-gradient(0deg, #000000, #000000);background: -moz-linear-gradient(0deg, #000000, #000000);background: -ms-linear-gradient(0deg, #000000, #000000);background: -o-linear-gradient(0deg, #000000, #000000);;color:#000000;-webkit-background-clip: text;-webkit-text-fill-color: transparent;font-size:36px;line-height:1.2em;\">Transfer Pricing: The tax risk many companies still underestimate<\/h1><\/div>[vc_single_image image=&#8221;13792&#8243; onclick=&#8221;custom_link&#8221; css=&#8221;&#8221; img_size=&#8221;full&#8221; link=&#8221;https:\/\/youtube.com\/shorts\/xC7Psm7Adik?si=v1qmskjWZhMb884U&#8221;]<div class=\"elegant-text-block\" style=\"font-family:Raleway;font-weight:700;font-style:normal;font-size:20px;line-height:1em;\"><\/p>\n<p style=\"text-align: justify;\">The Transfer Pricing Declaration is the technical document through which companies demonstrate that the prices set in transactions with related parties\u2014such as group companies, partners, or linked entities\u2014adhere to the Arm\u2019s Length Principle. This means conditions must be comparable to those applied between independent third parties. ?<\/p>\n<h2 style=\"text-align: justify;\">In March 2026, companies must file the Detailed Transfer Pricing Declaration (Form D-273) for the 2024 fiscal period.<\/h2>\n<p style=\"text-align: justify;\">Businesses conducting operations with related parties must maintain proper technical support, including a comparability analysis and the corresponding documentation.<\/p>\n<p style=\"text-align: justify;\">The Risk: Non-compliance with this obligation can lead to fines of up to 2% of gross income, in addition to potential tax audits.<\/p>\n<p style=\"text-align: justify;\"><strong>At Venegas Nexia, we support our clients in:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u00bb Evaluating compliance with the Arm\u2019s Length Principle.<\/li>\n<li style=\"text-align: justify;\">\u00bb Preparing technical documentation (Local File \/ Master File).<\/li>\n<li style=\"text-align: justify;\">\u00bb Preventive identification of tax risks in related-party transactions.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>@<\/strong> To review your related-party operations, please write to us at <a href=\"mailto:info@venegasnexia.com\">info@venegasnexia.com<\/a> or contact us via direct message.<\/p>\n<p style=\"text-align: justify;\">#TransferPricing #TaxCompliance #VenegasNexia #CostaRica #FiscalStrategy<\/p>\n<p><\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_widget_sidebar sidebar_id=&#8221;dynamic-sidebar&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1728915128512{margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221;][vc_column]<div class=\"elegant-empty-space space-vertical eewpb-no-small-visibility elegant-clearfix\" style=\"height:70px;\"><\/div><div class=\"elegant-gradient-heading-wrapper elegant-align-left\"><h2 class=\"elegant-gradient-heading\" style=\"font-family:Raleway;font-weight:700;font-style:normal;background: background: -webkit-gradient(linear, left top, right top, from(#000000), to(#000000));background: -webkit-linear-gradient(0deg, #000000, #000000);background: -moz-linear-gradient(0deg, #000000, #000000);background: -ms-linear-gradient(0deg, #000000, #000000);background: -o-linear-gradient(0deg, #000000, #000000);;color:#000000;-webkit-background-clip: text;-webkit-text-fill-color: transparent;font-size:36px;line-height:1.2em;\">More about Tax &amp; Finance<\/h2><\/div>[vc_separator align=&#8221;align_left&#8221; border_width=&#8221;2&#8243; el_width=&#8221;50&#8243; css=&#8221;&#8221;][vc_masonry_grid post_type=&#8221;post&#8221; style=&#8221;load-more&#8221; element_width=&#8221;3&#8243; gap=&#8221;10&#8243; orderby=&#8221;rand&#8221; item=&#8221;11378&#8243; css=&#8221;.vc_custom_1729000679108{margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221; grid_id=&#8221;vc_gid:1773353506833-0c0f56d2-0607-3&#8243; max_items=&#8221;4&#8243; items_per_page=&#8221;4&#8243; btn_title=&#8221;Load more&#8221; taxonomies=&#8221;162&#8243; exclude=&#8221;11306&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Businesses conducting operations with related parties must maintain proper technical support. The Risk: Non-compliance with this obligation can lead to fines of up to 2% of gross income, in addition to potential tax audits.<\/p>\n","protected":false},"author":1,"featured_media":13792,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[166,165],"tags":[],"class_list":["post-13788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance","category-finance-and-tax-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Pricing: The tax risk<\/title>\n<meta name=\"description\" content=\"The Risk: Non-compliance with this obligation can lead to fines of up to 2% of gross income, in addition to potential tax audits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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