Estudio de factibilidad para la implementación de acuerdos anticipados de precios de transferencia en el Ecuador dentro del sector camaronero

The term transfer pricing is a known expression often used by related parties or associates to distinguish the agreed price within commercial transactions with associates, it should not differ from the price agreed with independent parties. The anticipated agreements on transfer pricing are intended to establish an agreement between the taxpayer and the tax authorities where the criteria for assessing this type of transaction, since in many cases companies usually have drawbacks associated establish remember correct for the application of transfer pricing mechanism or traditional mechanisms fail or are difficult to apply, giving a possible beginning of revisions or determinations by the Tax Administration. The introduction of advance agreements is a measure which will contribute widely to provide certainty for taxpayers in their transactions. In Ecuador is established within the tax law the possibility that the taxpayer requested the Administration to perform the determination of the valuation of its transactions between related parties, prior to the completion of these characters.

• Main Author: Blum Ruiz, María Belen (author)
• Format: masterThesis
• Language: spa
• Published: 2015
• Subjects: ADMINISTRACIÓN TRIBUTARIA; POLÍTICA COMERCIAL; SECTOR CAMARONERO; IMPUESTOS
• Online Access: http://repositorio.iaen.edu.ec/handle/24000/5840