This course aims to introduce the principles and methodologies of transfer pricing and presents the main practical aspects faced by developing countries in implementing these principles and methodologies. Some of the topics discussed during these five days were: the business framework and legal environment; the arm’s length principle; the analysis of comparability; transfer pricing methods; documentation; risk assessment; disputes prevention and settlement; and capacity building for the enforcement of transfer pricing in developing countries. In addition, several examples were developed and two practical cases allowed participants to put into practice the knowledge acquired during the course.

Sponsors:

ONU / CIAT

Countries Involved:

19 Member countries of CIAT

Objective:

To benefit tax officials from Latin American and Caribbean countries who work in the area of transfer pricing, with a view to providing them with a general introduction to the fundamental aspects of this topic.