Leonardo Rodriguez

In accordance with articles 76, 179 and 180 of the LISR and the OECD Transfer Pricing Guidelines, national and multinational groups whose transactions have been agreed with related parties are required to demonstrate that such transactions were carried out in accordance with the arm's length principle.

During my internship, my main tasks included:

• Review of databases (Compustat - S&P Capital IQ) with public information for selection, depuration and summary of a wide range of industries to search for comparable companies.
• Preparation of models in Excel with the previous financial information from public companies, to later introduce financial information from clients to obtain the interquartile range of operating margins.
• Developed leasing models to ensure that the price per square meter of clients' commercial warehouses and industrial warehouses was within the interquartile range.
• Providing support to consultants in organizing and classifying documentation, including invoice reviews. Additionally, assisting in preparing annexes for Local Files, Master Files, and Transfer Pricing reports.