CIAT: Centro Interamericano de Administraciones Tributarias - Inter American Center of Tax Administrations
• S e a
Login
•
News
•
About CIAT
•
International Cooperation
•
Products and Services
•
Blog
r
Span ish | Cont act us
c h
Search... Close •
Archived News
•
e-CIAT Newsletter
•
The Executive Secretary in the Press
•
External sources information
•
Member Countries
•
Organizational Structure
•
Strategic Guidelines
•
Our History
•
Participate
•
Contact Us
•
Frequently Asked Questions
•
Map Presentation
•
Strategic Alliances
•
International Activities
•
Initiative Portfolio
•
Links of Interest
•
My CIAT
•
Technical Assistance
•
Training
•
CIATData
•
Publications
•
Surveys
•
Library
•
About Blog
M
•
Bloggers
•
Skip to content
News > Archived News > CIAT News > Recently CIAT published the study on "Transfer pricing manipulation Control in Latin America and the Caribbean"
Latest News •
CIAT Technical Conference Concludes
•
CIAT Technical Conference 2014
•
CIAT Executive Council
•
The DGI of Uruguay progresses in the process of improving taxpayer assistance services in the framework of the CIAT-Eurosocial II cooperation program
•
4th Meeting of CIAT Tax Studies and Research Network
Home | Use and Privacy Terms and Conditions | Site map | Contact Us | Frequently Asked Questions Recently CIAT published the study on "Transfer pricing manipulation Control in Latin America and the Caribbean" Linkedin Twitter
Youtube
RSS
Share Twitter
The CIAT Executive Secretariat offers the
Object 1
International tax community, the Spanish version of a new study on "Transfer pricing manipulation Control in Latin America and the Caribbean". The English version will be available in the coming months. Through this work, prepared by the CIAT Executive Secretariat, the main legislative and administrative aspects raised in the field of the transfer pricing in Latin America and selected countries of the Caribbean are known. It is addressed to tax administrations and specialists interested in analyzing similarities, differences and new domestic developments in the field of tax policy; as well as good practices and organizational and administrative aspects. This work has been possible thanks to financial support of GIZ from Germany within the imitative framework of the "International Tax Compact", information provided by twenty tax administrations of countries of America: AFIP of Argentina, YESN of Bolivia, SRF of Brazil, YESI of Chile, DIAN of Colombia, DGT of Costa Rica, SRI of Ecuador, DGII of El Salvador, SAT of Guatemala, DEI of Honduras, TAJ of Jamaica, SAT of Mexico, DGI of Nicaragua, DGI of Panama, SET of Paraguay, SUNAT of Peru, DGII of Dominican Republic, IRD of Trinidad and Tobago, DGI of Uruguay and SENIAT of Venezuela that have allowed us access to unpublished information on some of its processes related to the control of transfer pricing. In addition, this work has been enriched by contributions provided by the IDB, the World Bank and the Central American Institute for Fiscal Studies (ICEFI) on best practices and visions associated with this complex and essential matter when protecting the domestic tax base. As a result of this study, five groups of countries according to the degree of legislative and administrative development in the control of abusive manipulation of transfer pricing have been defined. The following table shows the criteria used and the category to which belong each of the countries included in the Study, being the countries of the Group I the most developed in this area and those in Group V the ones that are developing it:
Has
Legislation Process
Cases in
Transfer Use of
Pricing
Group
•
Mobile Version
•
Top