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News > Archived News > CIAT News > ITC - GIZ - CIAT Study on " General Aspects of the Effects of Inflation in the Transfer Pricing Determination and Adjustment Processes”
Home | Use and Privacy Terms and Conditions | Site map | Contact Us | Frequently Asked Questions ITC - GIZ - CIAT Study on " General Aspects of the Effects of Inflation in the Transfer Pricing
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Determination and Adjustment Processes” •
ITC - GIZ - CIAT Study on " Linkedin
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General Aspects
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of the Effects of Inflation in the Transfer Pricing Determination
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and Adjustment
Processes”
It is a pleasure to announce that the English
Object 1
version of the study produced as a result of
•
CIAT participates as speaker at
the collaboration between the “International
Seminar of the
Tax Compact” initiative, the German
Vienna
Cooperation Agency (GIZ ) and CIAT, on the
University of
General Aspects of the Effects of Inflation in
Economics and
the Transfer Pricing Determination and Adjustment Processes is now available.
Business This work has been coordinated by CIAT’s Cooperation and International Cooperation Directorate, with
•
The CIAT,
experts from different countries in the region and the tax administrations from Chile, Spain, Mexico, Peru,
OECD, SAT and
Dominican Republic, Uruguay and South Africa, that provided information on legal and procedural
SHCP of Mexico,
aspects.
AEAT of Spain and Guardia di
The objective of this exploratory work is to analyze if the most widely accepted methodologies in the world
Finanza of Italy
to determine if transfer prices are set among related parties according to market values, are appropriate
sponsored an
when the company examined is located in a country that faces an inflationary economy.
activity on information
Throughout the present study, several questions are discussed, among which are: Is inflation a factor to
exchange for tax
take into account in the comparability analysis? , If such is the case, can the inflationary effects be
purposes
corrected by comparability adjustments? Does inflation have the same influence in all methodologies?
•
International Tax
Can we talk about acceptable inflation levels within the methodologies? Can we assume that above
Dialogue 5th
certain inflation levels (i.e. in the case of hyperinflation) the methodologies don’t suit the situation?
Global Conference held
Once again we thank the "International Tax Compact " for promoting multilateral cooperation, that allows
in the Kingdom
the possibility of providing products and services to our tax administrations and to the international tax community in general. See document
of Morocco •
The EUROSOCIAL Program has sponsored a course on “Quality management in the Tax Administrations”
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