Practice area

World TP Reviews

Transfer pricing
Bergstein Abogados

Founded in 1957, the team at Berstein Abogados has gained extensive experience in tax and transfer pricing over the years. It clients cover a wide range of sectors but are particularly focused on the ecommerce and agribusiness sectors. 

Over the research period, the team advised its client, a member of the food and beverage sector, in matters related to transfer pricing risks stemming from its supply chain structure. It also advised another client in transfer pricing matters related to the acquisition and resale of grain over country borders. All clients remain confidential. 


Deloitte Uruguay’s multidisciplinary transfer pricing practice area is led by Gonzalo Lucas. The team offers advice on structuring and documenting transfer pricing methods in accordance with the client’s business strategy in order to optimise tax and customs costs. The team is part of Deloitte’s global network, which includes around 30,000 tax partners and professionals.  

During the research period, the team developed a process to help clients through the Tax Authority inspection process. All clients remain confidential. 


Ferrere operates in offices throughout South America, in Bolivia, Ecuador, Paraguay and Uruguay. The tax department is made up of eight lawyers and more than 40 accountants, led by Gianni Gutiérrez alongside partner Isabel Laventure. Although they work with numerous sectors, they have a strong reputation in the energy and natural resources sector.  

In the past 12 months, the team worked on numerous transfer pricing matters, all of which, including clients, remain confidential.  

Grant Thornton

Nicolás Juan is the managing partner at Grant Thornton Uruguay, a member of Grant Thornton’s global network since 2002. The transfer pricing team is multidisciplinary and includes economists, accountants and tax lawyers. It takes pride in investing in three components as it develops its transfer pricing team: people, training and technology resources. 

Throughout the research period, the team advised AGB International on transfer pricing matters regarding the implementation of new transactions and helped with a fiscal audit. Additionally, it assisted Vivion Electric through changes in the client’s operations, business model and the opening of a subsidiary in a new market. It also helped Martex through the renegotiation of its exclusive distribution agreement with its brand owners. 

Client feedback 

“Agile, efficient, very competitive cost work.” 

Guyer & Regules

Established in 1911, the tax team at Guyer & Regules has grown to include six partners and 48 associates. They operate out of three offices, two in Montevideo and one in Punta del Este. In terms of transfer pricing services, the firm offers compliance, consultancy, tax controversy and GATT customs valuations. Clients added during the research period include Toyota Sugar Training, InterEnergy Holdings, La Caja Seguros, Easy Tax and Movo. 


Alejandro Horjales is the director of the transfer pricing team at KPMG Uruguay, part of KPMG International. It has been operating in Uruguay for over 60 years. Clients come from numerous sectors including travel, financial services and food and beverage. 

Over the past 12 months, the team advised a client on transfer pricing matters regarding a dredger construction project under contract with the Uruguayan government.