documento electrónico

Inglés

Libros CIAT

2019

p

1. Introduction to the general aspects of the region. 2. Defining related parties that are subject to the transfer pricing regime. 3. Formal obligations. 4. Sanctioning systems. 5. The comparability analysis. 6. Information sources for transfer pricing. 7. Transfer pricing methods. 8. Financial indicators - profit level indicators. 9. Economic sectors. 10. Intra-group interest rates. 11. Transfer pricing adjustments. 12. Transfer pricing controls. 13. Judicial aspects. 14. Organizational structure. 15. Advanced Pricing Agreements (APA). 16. Simplified measures. 17. Transfer pricing in relation to double taxation agreements. 18. Exchange of information for tax purpose. 19. Anti-Abuse rules. 20. Aspects related to tax havens. 21. Aspects related to the OECD´s BEPS Project.