1. Repositorio Institucional Universidad de Cuenca
2. Acceso a Tesis Pregrado, Posgrado y Doctoral
3. Facultad de Ciencias Económicas y Administrativas
4. Contabilidad y Auditoría
5. Tesis de Pregrado

Title:	Precios de transferencia
Authors:	Muñoz Calle, Andrea Melina Quezada Cabrera, Diana Catalina
metadata.dc.contributor.advisor:	Beltrán Beltrán, Francisco
Keywords:	Precios De Transferencia Empresa Bananera Contabilidad Impuesto A La Renta
Issue Date:	2010
metadata.dc.ucuenca.paginacion:	63 páginas
metadata.dc.description.city:	Cuenca
Series/Report no.:	TCON;447
metadata.dc.type:	bachelorThesis
Description:	This paper explains the methodology in the study and analysis of transfer pricing between related companies. In Chapter 1 summarizes the theoretical framework and applicable Legal Foundation Related Party, transfer pricing, arm's length principle, Principle of Arm 's Length and tax havens. In Chapter 2 describes the methodology and stages of consideration for the analysis of Transfer Pricing. In Chapter 3, is made an example of implementation, on a hypothetical case of an Ecuadorian banana company with its subsidiary in a tax haven like Panama.
metadata.dc.description.degree:	Contador Público y Auditor
URI:	http://dspace.ucuenca.edu.ec/handle/123456789/1418
Appears in Collections:	Tesis de Pregrado

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