Over 10 years advising local and multinational companies. Recognized by International Tax Review (ITR) as a leading firm in Transfer Pricing consulting.
Expert Transfer Pricing Consulting
At LFS, we provide comprehensive Transfer Pricing advisory services, helping companies comply with the current regulations. Our team designs, documents, and defends transfer pricing policies aligned with OECD standards, minimizing tax risks and optimizing the tax management of intercompany transactions.
Our multidisciplinary team of specialists can support your company in internationalization and restructuring processes. We work with the most reputable international databases to ensure accuracy and compliance.
We handle compliance in Argentina, Chile, and Uruguay, and provide services worldwide through our integration with a global consulting network.
Our Transfer Pricing Services
We offer end-to-end support, from initial diagnosis to final report preparation and submission, covering every stage of TP compliance and strategy.
- Preparation of Transfer Pricing Studies (Local File).
- Master File preparation.
- Local Transfer Pricing reports.
- Preparation of the Country-by-Country Report.
- Preparation of tax returns and forms (F.2668, F.8096, and RICOI).
- Strategic advisory for business restructuring and cross-border operations.
- Assistance in preparing documentation required for formal compliance.
- Design and development of Transfer Pricing policies.
- Support and management of Advance Pricing Agreements (APAs) before tax authorities.
- Advisory on defense strategies in administrative and judicial proceedings.
- Valuation of intangibles.
- Consulting on transactions with intermediaries and commodities.
- Advisory on integration between Transfer Pricing and corporate tax regulations.
What is Transfer Pricing?
Transfer Pricing regulations define the value of transactions between related companies, both in Argentina and abroad. A proper TP analysis ensures:
- Compliance with ARCA and international standards.
- Reduction of tax risks and potential penalties.
- Transparency in intercompany operations.
- Optimization of the tax burden within the legal framework.
How We Work
We take on every project with a practical and technical approach based on best practices and global standards:
- Review of intercompany transaction data and documentation.
- Functional and economic analysis of operations.
- Selection of the most appropriate methodology.
- Preparation of reports and filings in accordance with current regulations.
- Final presentation and certification backed by our senior experts.
respaldo de nuestro equipo senior.
International Recognition in Transfer Pricing
We are an award-winning tax consulting firm internationally recognized for our excellence in Transfer Pricing services.
- TIER 1 – Transfer Pricing Argentina 2025 – International Tax Review
Our team includes globally recognized professionals:
- Fernanda Laiún – Highly Regarded Practitioner | Women in Tax Leader
- Tomás Smudt – World TP Highly Regarded Practitioner
Why Choose LFS
- Over 30 years of collective experience advising local and multinational companies.
- More than 200 clients have already trusted our firm.
- Active partner involvement in every project.
- Founding members in Argentina of Pride Partners International (PPI), a global network of Transfer Pricing and Business Valuation advisory firms.
- Tailored services designed for each client’s needs and industry.
- Technological innovation in analytical and compliance processes
Frequently Asked Questions
What is Transfer Pricing?
It refers to the valuation of transactions between related companies, both domestically and internationally, to ensure they follow market principles and comply with applicable regulations.
What is the Transfer Pricing system?
It is the set of rules and procedures that determine how intercompany prices should be set, documented, and justified under tax law.
What is a Transfer Pricing Study?
It is the mandatory documentation submitted to ARCA (and other tax authorities) that includes the functional, economic, and methodological analysis supporting the prices agreed between related parties.
Who must file a Transfer Pricing Study in Argentina?
Companies that conduct transactions with foreign related parties or with low- or no-tax jurisdictions, as established by the Income Tax Law and General Resolution 4717/2020.
What are the main Transfer Pricing methods?
Recognized by the OECD and local regulations: Comparable Uncontrolled Price (CUP), Resale Price, Cost Plus, Profit Split, and Transactional Net Margin Method (TNMM).
Who prepares the Transfer Pricing Study?
It must be prepared by a specialized consultant or firm with technical, economic, and legal expertise, capable of applying international databases and methodologies accepted by both local and international standards.
When should the Transfer Pricing Study be filed?
The study and corresponding tax return (Form F.2668) must be filed within six months after the fiscal year-end, depending on the company’s tax ID. The Master File has a longer deadline — up to 12 months after year-end.
What is the penalty for not filing the Transfer Pricing Study?
Penalties can be significant, including fines, tax adjustments, and an increased risk of audits by ARCA (formerly AFIP) and international authorities.
What are the benefits of working with a specialized firm like LFS?
Internationally recognized technical expertise, transparent processes, and strategic support to ensure compliance and optimize the company’s tax position.
