Value of goods

Sales between related companies. Transaction value when relation exists

The transaction value is acceptable if it is proven that the link has not influenced the price paid or payable. It is understood that exists a link , in the following cases:

• Link defined based on a partner-society relationship: This category includes cases in which any person directly or indirectly owns, controls or holds 5% or more of the shares or voting securities of one or the other (letter d of art. 143.1)
• Connection in operations between a company and its directors or advisors; It includes cases in which one of the parties is part of the management or board of directors of the other's company or vice versa (letter a of art. 143.1)
• Linkage through relationships established between entities of the same corporate group or between companies controlled by the same partners or by a family group. Thus, it is appropriate to include here associated companies (letter b of art. 143.1); the cases in which one intervening party controls, directly or indirectly, the other (letter e of art. 143.1); When both entities are controlled, directly or indirectly, by a third person (letter f of art. 143.1), and when the intervening parties, together, control, directly or indirectly, a third person (letter g of art. 143.1)
• Other relationships in which one of the parties is employed by the other (letter c of art. 143.1), and when the parties involved are members of the same family (letter h of art. 143.1), a case in which, by literal wording of the provision, husband and wife are included; ascendants and descendants in a direct line, in the first degree; brothers and sisters (carnal, consanguineous or uterine); ascendants and descendants in a direct line, in the second degree; uncle or aunt and nephew or niece; parents-in-law and son or daughter-in-law; and brothers-in-law and sisters-in-law