Our transfer pricing service covers analyzing documentation needs, defining involved entities, identifying operations to document, applying valuation methods, benchmarking analysis, and identifying tax risks for related-party transactions. We draft supporting documentation for groups and taxpaying entities, and adapt existing documentation to Spanish legislation for international groups. We also monitor and periodically update documentation of related-party transactions.

1. TPS Transfer Pricing Services
Under current legislation, companies must correctly identify, value and document
their related-party transactions, which are carried out by practically all of the entities.
Our transfer pricing service (TPS) • Drafting of the supporting documentation
covers the following processes: of the Group and of the Taxpaying Enti-
• Analysis of documentary needs ties (Master File and Country File).
• Definition of the entities concerned
• Identification of the operations to be Our services also include:
documented • For International groups, adaptation to
• Application of valuation methods Spanish legislation of their existing docu-
• Benchmarking analysis mentation.
• Identification of tax risks in related-party
• Monitoring and periodic updating of re-
transactions lated-party transactions.
TR
AN
SA
CT
Identify
ION ANAL
Valuate
Compare
Document
YS
IS
Barcelona
General Mitre 28-30
08017 Barcelona
T+34 93 363 65 10
Madrid
Orense 34, planta 8ª
28020 Madrid
T+34 91 192 21 22
Spain
www.pbs.es
info@pbs.es
PAG.1