Decree 1602, published in the Official Gazette of 27 July 2012, modifies some of the transfer pricing regulations established by Decree 4349 of 2004. Some of the most important modifications, applicable as from its publication, are as follows:
| - | taxpayers subject to transfer pricing rules must file contemporaneous documentation (transfer pricing study) before the tax authorities during the term established by yearly regulations (3 to 14 September 2012 for taxable … |