Impacto de la aplicación de precios de transferencia en los grupos corporativos de la ciudad de Cuenca

Abstract

The main objective of this thesis is to determine whether there is any impact on corporate groups by the application of transfer pricing and also serve as a tool for students, teachers and professionals who need to know about the topic. Another important aspect of this topic is to prevent linked or related companies seek to reduce their tax burden by investing in offshore, tax revenues affecting each country, therefore the tax administration must ensure that their operations comply with these companies arm's length principle, a principle which has been adopted by many countries and is mandatory for those who make up the Organization for economic Cooperation and Development (OECD ), an organization that wants to reach a just and equitable economic development. It is also important that the tax authorities to taxpayers properly report on the legislation that exists in Ecuador for the application of transfer pricing and have trained employees to help solve problems for the wrong interpretation of the law.