On June 12, 2020, a webinar was held to present the main recommendations of a recent document published by CIAT entitled: “Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries / 2019″. Following the structure of the document, Messrs. Carlos Pérez Gómez and Isaác Gonzalo Arias Esteban, co-authors of the document, presented the different ingredients and condiments that make up this CIAT proposal. Ingredients: 1) Perspective in the application of the “Rule of the Best Method”. 2) Reference profit margins, and 3) Import/Export of commodities.  Condiments: 1) Transfer pricing risk assessment model and international control, 2) Adjustment by geographical market, 3) International double taxation (access to MAP), 4) Alternative mechanisms to reconcile positions between taxpayer and tax authorities, 4) Sanctioning regime useful for the transfer pricing regime.

Next, a round table was held, moderated by Mr. Raul Zambrano, CIAT Director of Technical Assistance and ICTs, and formed by the co-authors of the book and by Mrs. Wanda Montero of the OECD; where issues related to the Cocktail and current topics related to the control of transfer pricing were discussed.

Webinar available on YouTube (only available in Spanish)

Consult the following related CIAT documents:

–Information on the Webinar Cocktail of measures for the transfer pricing control in developing or low-income countries

-Database on transfer pricing regulations and practices in Latin American and Caribbean countries

–Database on BEPS Monitoring

–Transfer Pricing in Latin America and the Caribbean : A General Overview based on CIATData Transfer Pricing Information updated to November 2019

–Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries / 2019

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