Practice area

World TP Reviews

Transfer pricing

BaseFirma is part of an international group with offices in Amsterdam, Ashville, Bogota, Buenos Aires, Caracas, Lima, Madrid, Mexico City, Miami, Panama City and Santiago. The firm's transfer pricing practice is comprised of two partners, among these practice lead Jesús Pérez.

The team in Venezuela assists multinational companies in dealing with complex local transfer pricing rules across a range of industries. It has also designed and developed a transfer pricing model for a client in the chemicals industry, as well as provided a transfer pricing audit defence for a client in the consumer products sector.

The team’s recent experience in transfer pricing matters is exhibited in its representation of Scania de Venezuela in the design and development of a transfer pricing model and segmentation of financial information to verify the arm’s length compliance of its transactions, considering the client has no access to foreign currency. 

The team recently welcomed Carlos Subero as country manager and Mauricio Montilva as a senior associate.

D'Empaire Reyna Abogados

D'Empaire Reyna Abogados is a leading firm in the Venezuelan market. Its transfer pricing practice provides services in tax planning for corporate and private clients and advice on the implications of local and cross-border transactions. The team has represented corporate clients in every sector and has been involved in a large number of transfer pricing cases over the past few years. Alberto Benshimol and Humberto Romero-Muci co-head its transfer pricing practice. The team includes two partners and 10 other professionals.

The firm’s recent experience is exhibited in its representation of Coca-Cola Femsa de Venezuela in a tax litigation against a transfer pricing assessment made by the Venezuelan tax authorities. The court ruled in favour of the client and annulled the transfer pricing assessments, then establishing an important precedent for the company.


Elys Aray oversees the transfer pricing practice at PwC. The firm assists clients with transfer pricing documentation, preparing tax returns for information purposes, assessment studies and consulting on transactions with related parties. Anna Rita Restaino is the tax director at the firm.