En esta sesión repasaremos desde una perspectiva práctica los principales aspectos a tener en cuenta en materia de precios de transferencia de cara al cierre del ejercicio 2021. También abordaremos dos cuestiones de actualidad como son: (i) el impacto de la limitación a la exención de dividendos en el ajuste secundario de precios de transferencia conforme con el criterio de la Dirección General de Tributos y (ii) las obligaciones de declaración bajo la Directiva de Cooperación Administrativa (DAC6), con especial atención a las señas distintivas que afectan a los precios de transferencia.
#TransferPricingTalks
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