Organized by the Department of Tax Law and within the framework of the Transfer Pricing Diploma Program, the first Latin American Congress on Transfer Pricing was held. National, regional, and European experts participated. 

Last Thursday, October 23, the event was held in the Universidad Austral el First Latin American Congress on Transfer Pricing, an academic meeting that brought together leading specialists from Latin America and Europe to reflect on current challenges in international taxation. 

Organized within the framework of the Diploma in Transfer PricingThe Congress was coordinated by the Tax Law Department, With the Academic direction of Dr. Alejandro C. Altamirano and Executive direction of Mag. María Inés Lasala. 

The day began with the opening conference of Dr. Juan Marcos Rougès, who offered a comprehensive overview of the evolution of transfer pricing in the global context. 

Four thematic panels were held throughout the day: 

El first panel The event addressed the challenges posed by the digital economy in the area of ​​transfer pricing, with a special emphasis on the treatment of intangibles, digital platforms, and data-based services. The speakers analyzed how value is generated in intangible assets, the challenges of cross-border taxation, and operating models in sectors such as finance. Participants included Luis María Méndez, Diana Carolina Gallo, Eduardo Aguilera, and Elisenda Monforte, moderated by Daniel Domínguez. 

El second panel The discussion focused on the implementation of Pillars 1 and 2 proposed by the OECD, which aim to establish a minimum global taxation and a more equitable reallocation of profits among jurisdictions. The perspectives of Argentina, Europe, and Colombia regarding these initiatives were discussed, as well as their potential impact on tax planning for corporate structures. Presentations were given by Juan José Imirizaldu, Teresa Quiñones, Juan Andrés Palacios, and David S. Barrón Tovar, and the discussion was moderated by Daniel Domínguez. 

El third panel The discussion delved into the intensive oversight of intragroup transactions and commodity exports, with relevant cases in the agricultural, mining, and energy sectors. Conflicts in price determination within international distribution chains, the use of official indices, and jurisprudential challenges were analyzed. Participants included Cristian Rosso Alba, Juan Carlos Vidal, Verónica Grondona, and Fernando Becerra O'Phelan, moderated by Germán Crocenzi. 

Finally, the fourth panel The discussion addressed regulatory harmonization in the region, evaluating the progress and challenges in aligning local legislation with OECD guidelines. Experiences from Brazil, Paraguay, and Peru were presented, along with a comparative analysis of Latin American regulations. Presentations were given by Luis Philippe Diez, Demetrio Barbosa, Mauro Mascareño, and Gustavo Macedo, again moderated by Germán Crocenzi. 

The Congress concluded with closing remarks from Germán Crocenzi, who emphasized the importance of such gatherings in fostering academic and professional dialogue on the challenges of international taxation. Universidad Austral We deeply appreciate all the exhibitors, moderators, and attendees for their participation and commitment to academic excellence.