4.7. Transfer pricing regulations
| AUTHORS | |
|---|---|
| Carlos Pérez Gómez | |
| lectronic document | |
| Spanish and English | |
| CIAT | September 2023 |
Nota de contenido:
The CIAT Executive Secretariat invites you to download and read chapter 4.7. Transfer Pricing Regulations, from the Manual for the Control of International Tax Planning, written by Carlos Pérez Gómez.
This chapter aims to identify the legal and administrative measures that countries have adopted to regulate transfer pricing regimes and address potential risky behavior by taxpayers when conducting transactions involving transfer pricing with related parties.
Chapter 4.7 is the 23rd chapter published as part of the Manual for the Control of International Tax Planning and is available in English and Spanish. The complete Manual consists of six sections comprising 42 chapters. New chapters will be published shortly.