documento electrónico

Inglés

Documentos de Trabajo - CIAT

2025

34 p

1. Introduction and Justification of the Study 2. Theoretical Framework and Literature Review 3. Theoretical Approach 4. Legal and Ethical Framework 5. Pilot Program or Application Example 6. Conclusions and Recommendations

This study examines the opportunities, challenges, and applications of artificial intelligence (AI) in the field of transfer pricing. Through a rigorous and up-to-date analysis, it addresses key topics such as risk management, automated auditing, taxpayer support, and the ethical use of AI by tax authorities. The publication incorporates international experiences, specific use cases, and recommendations aimed at the responsible and strategic adoption of these technologies.