{"id":473,"date":"2025-08-09T22:00:42","date_gmt":"2025-08-09T22:00:42","guid":{"rendered":"https:\/\/isas.tule.studio\/?p=473"},"modified":"2026-01-08T13:13:22","modified_gmt":"2026-01-08T19:13:22","slug":"reestructuras-de-negocios-implicaciones-en-precios-de-transferencia","status":"publish","type":"post","link":"https:\/\/isas.mx\/en\/uncategorized\/reestructuras-de-negocios-implicaciones-en-precios-de-transferencia\/","title":{"rendered":"Business Restructurings and Their Transfer Pricing Implications"},"content":{"rendered":"<p class=\"wp-block-paragraph\">In multinational groups, business restructurings among related parties are becoming increasingly frequent\u2014ranging from shifts in business models and centralization of functions to the migration of intangible assets and the transformation of subsidiaries into service providers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Tax Implications of Business Restructurings<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As highlighted in the OECD Transfer Pricing Guidelines 2022, business restructurings can have significant tax implications whenever they involve the transfer of economic value. This makes it essential to analyze:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When a restructured entity gives up valuable functions or rights<\/li>\n\n\n\n<li>When a restructuring involves the transfer of tangible or intangible assets<\/li>\n\n\n\n<li>And whether compensation should be granted for such a restructuring.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Evaluations must be made under the arm\u2019s length principle, assessing what an independent party would have agreed to under comparable conditions. This includes conducting a functional analysis both before and after the restructuring, and determining\u2014 with clear justification\u2014whether compensation is warranted.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Written by: Iv\u00e1n Olivera<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>In multinational groups, business restructurings among related parties are becoming increasingly frequent\u2014ranging from shifts in business models and centralization of functions to the migration of intangible assets and the transformation of subsidiaries into service providers.<\/p>","protected":false},"author":1,"featured_media":474,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/comments?post=473"}],"version-history":[{"count":1,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/473\/revisions"}],"predecessor-version":[{"id":475,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/473\/revisions\/475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/media\/474"}],"wp:attachment":[{"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/media?parent=473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/categories?post=473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/isas.mx\/en\/wp-json\/wp\/v2\/tags?post=473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}