Precios de transferencia
Loading...
Date
2010
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Resumen
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.
Keywords
Precios De Transferencia, Empresa Bananera, Contabilidad, Impuesto A La Renta
Citation
Código de tesis
Código de tesis
TCON;447