The transfer pricing information in CIATData has been possible through the contributions of 24 countries from Latin America and the Caribbean.

This new information is exclusively focused on tax management or administration data, which thus complements the information on issues dealing with the design of rules for transfer pricing control, published in the first quarter of 2018.

Given the different periods for updating the information of the CIAT Transfer Pricing Data Base and the need to clearly identify the new data, it has been decided that they be published in a 2nd Section, showing the respective date in which it was updated.

We hope to merge all the information in a future update of the data available.

The new data cover the following issues:

-Advance Pricing Arrangements
-Correlative, secondary and self-adjustments
-Formal evaluations
-Information sources for transfer pricing control
-Exchange of information for tax purposes
-Rates of interest
-Simplified measures for transfer pricing control
-Examined part
-Comparables
-Controls
-Verdicts on transfer pricing
-Formal obligations
-Human resources
-Economic sectors

We hereby invite you to consult in the following link the CIAT Transfer Pricing Data Base  and are likewise open to your comments.

Contacts:

Mr. Gonzalo Arias, International Cooperation and Taxation Director garias@ciat.org
Mrs. Omaraly Blanco, International Taxation Coordinator oblanco@ciat.org

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