In our country, as in the rest of the world, there is a regulatory focus on ensuring that the prices of goods and services agreed upon in transactions between related parties are appropriate. Consequently, legal and regulatory provisions have been enacted to provide tax oversight of such transactions. In this context, the presentation by the Director General of Revenue of the DGI, following the publication of Decree 56/009, will provide us with an initial insight into the Tax Administration’s interpretation and/or position regarding this new regulation applicable in Uruguay.