CIAT, since 2010, has been monitoring the evolution of the transfer pricing control regulations in the Latin American and Caribbean countries and their respective administrative and operational aspects. The result has been the publication of working documents and in 2013, of a book entitled: “The Control of Transfer Pricing Manipulation in Latin America and the Caribbean” (CIAT, International Tax Compact, GIZ of Germany).

Since 2014 to this date, many of the transfer pricing control legislations of the countries of the region have undergone, on several occasions, modifications aimed at implementing improvements, or else, correcting errors, as a result of the feedback derived from the experience acquired throughout the years. Likewise, many recent reforms which are being implemented, have been influenced by the BEPS Action Plan, in particular, actions 8, 9, 10 and 13.

After many years of intensive work, wherein the key aspect has been the financial support of the GIZ of Germany and the information provided by the tax administrations on successive occasions, the CIAT Executive Secretariat has processed, debugged and organized the information received for the purpose of creating the “Transfer Pricing Data Base”.

The information which may currently be consulted has been classified in 19 categories that include over 100 tables.

The Data Base is available in Spanish and English. The information provided is updated through May 2018 and will be officially presented at the Meeting of the CIAT International Taxation Network, to be held in Antigua, Guatemala in October of this year, sponsored by the EUROsociAL+ Program and Spanish Cooperation.

To consult the Data Base, click on the following link: (Data Base on Transfer Pricing rules and practices in Latin American and Caribbean countries)

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