4.7. Transfer Pricing Regulations
| AUTHOR | |
|---|---|
| Carlos Pérez Gómez | |
| lectronic document | |
| Spanish and English | |
| CIAT | September 2023 |
Contents note:
The CIAT Executive Secretariat invites you to download and read chapter 4.7. Transfer Pricing Regulations, of 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 to address possible risk behavior by taxpayers when carrying out operations that involve transfer pricing with related parties.
Chapter 4.7. is No. 23 published within the framework of the Manual for the Control of International Tax Planning and is available in English and Spanish. The complete Manual has six sections made up of 42 chapters. New chapters will be published soon.