Latin American Transfer Pricing Superior Program

The University is pleased to present its III Latin American Higher Program in Transfer Pricing, a subject of vital importance in the current tax scenario. This course comes at a crucial moment, since on February 12, 2025, the General Directorate of Taxation published the draft resolution of the new tax obligation: the submission of an annual informative Transfer Pricing Statement.

This new regulation affects large national taxpayers, companies in free trade zone regime and those with related party transactions exceeding 1,000 base salaries, who will have the obligation to file the declaration. The complexity of this obligation lies in the need to perform detailed valuations of transactions between related companies, which requires specialized and technical knowledge that allows the adequate preparation of transfer pricing studies, which are the basis for filing the tax return.

Failure to comply with this new obligation is not an option to consider, as penalties can be considerable, ranging from half a base salary to up to 100 base salaries. In addition, it is important to note that Costa Rica is aligning itself with the transfer pricing practices of other countries in the region, which underlines the relevance of being up to date with these regulations.

Our course is designed to provide professionals and entrepreneurs with the necessary tools and knowledge to face these new tax challenges. Participants will learn how to comply with current regulations, thus avoiding costly penalties and positioning their companies favorably before the tax authorities.

In an ever-changing tax landscape, being prepared is critical. This course represents a unique opportunity to stay ahead of the changes and ensure your company's tax compliance.