• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 4/19/2013

Nicaragua - Transfer pricing rules effective beginning 2016 

April 19:   Transfer pricing rules, enacted as part of Nicaragua’s tax law in late December 2012, are not effective until 1 January 2016.

The transfer pricing measures included as Article 93 of Ley No. 822, Ley de Concertación Tributaria are:

  • Transfer pricing—a new concept—regulating transactions between related parties and certain acquisitions
  • Five transfer pricing methods—comparable uncontrolled price, cost plus, resale, profit sharing, and transactional net margin methods

Another provision addresses permanent establishments (Article 8) and lists head offices, branches, representative offices, factories, workshops, mines, oil and gas wells, quarries, and construction projects and business consulting services provided for more six months as examples of permanent establishments.

Read a 2013 report (English) [PDF 241 KB] or a 2013 report (Spanish) [PDF 284 KB]: Ley No. 822, Ley de Concertación Tributaria

For more information, contact a tax professional with KPMG in Nicaragua or with KPMG’s Americas Center in Miami:

Joaquín Núñez

(505) 2274-4265

Reina Gonzalez

(505) 2274-4265

Marco Banuelos

(305) 341 6424

Or contact a tax professional with KPMG's Global Transfer Pricing Services.

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