{"id":1315,"date":"2020-03-23T15:30:49","date_gmt":"2020-03-23T14:30:49","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/area-fiscal\/preus-de-transferencia\/"},"modified":"2023-03-08T14:39:55","modified_gmt":"2023-03-08T13:39:55","slug":"preus-de-transferencia","status":"publish","type":"page","link":"https:\/\/www.augelegalfiscal.com\/ca\/preus-de-transferencia\/","title":{"rendered":"Preus de transfer\u00e8ncia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1315\" class=\"elementor elementor-1315 elementor-650\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fc8d97a elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3fc8d97a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-12e45811\" data-id=\"12e45811\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4779e2be elementor-widget elementor-widget-heading\" data-id=\"4779e2be\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preus de transfer\u00e8ncia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-197c8fca elementor-widget elementor-widget-text-editor\" data-id=\"197c8fca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prestem assessorament en <span style=\"color: #a22d58;\"><strong>mat\u00e8ria d\u2019operacions vinculades, a nivell tant nacional com internacional tenint en compte que, des de la perspectiva dels preus de transfer\u00e8ncia<\/strong><\/span>, les operacions vinculades entre diferents companyies d\u2019un mateix grup empresarial s\u2019han d\u2019analitzar amb cura i quantificar al valor de mercat a l\u2019hora de determinar la base imposable de cadascuna de les entitats que componen el grup esmentat.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019assessorament inclou planificar en reestructuracions societ\u00e0ries, fer an\u00e0lisi de comparabilitat de les operacions vinculades, elaborar la documentaci\u00f3 obligat\u00f2ria i tamb\u00e9 negociar amb l\u2019Administraci\u00f3 tribut\u00e0ria acords previs de valoraci\u00f3 (APA). Aix\u00ed mateix, dissenyem i revisem pol\u00edtiques de preus de transfer\u00e8ncia i valorem operacions vinculades atenent al principi de lliure compet\u00e8ncia (arm\u2019s length).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1b22a591 elementor-hidden-phone\" data-id=\"1b22a591\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd136fc elementor-widget elementor-widget-spacer\" data-id=\"fd136fc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f62752f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f62752f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-18aff9f4\" data-id=\"18aff9f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5704d1b3 elementor-widget elementor-widget-heading\" data-id=\"5704d1b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">En particular ens encarreguem dels assumptes seg\u00fcents:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3793e68d elementor-widget elementor-widget-accordion\" data-id=\"3793e68d\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9321\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9321\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\"><\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-9321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-9321\"><ul>\n<li>An\u00e0lisi i valoraci\u00f3 de les operacions vinculades.<\/li>\n<li>Preparaci\u00f3 de la documentaci\u00f3 de preus de transfer\u00e8ncia.<\/li>\n<li>Revisi\u00f3 i elaboraci\u00f3 de pol\u00edtiques de preus de transfer\u00e8ncia.<\/li>\n<li>Negociaci\u00f3 d\u2019acords previs de valoraci\u00f3 davant l\u2019Administraci\u00f3 Tribut\u00e0ria.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Preus de transfer\u00e8ncia Prestem assessorament en mat\u00e8ria d\u2019operacions vinculades, a nivell tant nacional com internacional tenint en compte que, des de la perspectiva dels preus de transfer\u00e8ncia, les operacions vinculades entre diferents companyies d\u2019un mateix grup empresarial s\u2019han d\u2019analitzar amb cura i quantificar al valor de mercat a l\u2019hora de determinar la base imposable de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1315","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages\/1315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=1315"}],"version-history":[{"count":3,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages\/1315\/revisions"}],"predecessor-version":[{"id":7212,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages\/1315\/revisions\/7212"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=1315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}