Sesion 9.2 Analisis de Casos de Precios de Transferencia

 

MTV]B0 ^VKFT^ ^VKFT^HMKÝE HMKÝE KE^DVEHMKBEHC KK ]D]KÝE ;.60 HEÈCK]K] ND MH]B] ND ZVDMKB] ND ^VHE]IDVDEMKH NBMDE^D0 GA. MZM. HFBA. LDEV[ HATKCHV D]ZKEBPH

8

 

KE^VBNTMMKÝE ZVDMKB] ND ^VHE]IDVDEMKH DE DC ZDVÐ Chs ebrghs nd prdmkbs nd trhesidrdemkh sbe nd hpckmhmkýe h chs trheshmmkbeds rdhckzhnhs pbr cbs mbetrkfuydetds ndc kgpudstb mbe sus phrtds vkemuchnhs? h chs qud sd rdhckmde ndsnd, lhmkh b h trhvës nd phçsds b tdrrktbrkbs eb mbbpdrhetds b nd fh`h b euch kgpbskmkýe? b h chs qud sd rdhckmde mbe su`dtbs muyhs rdeths, keardsbs b ahehemkhs prbvdekdetds nd nkmlhs trheshmmkbeds dstèe su`dtbs h ue rëakgde iksmhc prdidrdemkhc. ]ýcb prbmdndrè h`usthr dc vhcbr mbevdeknb pbr chs phrtds muhenb dstd ndtdrgked de dc phçs ue gdebr kgpudstb ndc qud mbrrdspbendrçh pbr hpckmhmkýe nd chs ebrghs nd prdmkbs nd trhesidr trhesidrdemkh. demkh. 6

 

IK]MHCKPHMKÝE ND ZVDMKB] ND ^VHE]IDVDEMKH

=

 

²DE XTË GBGDE^B NDFB HZCKMHV CH] EBVGH] ND ZVDMKB] ND ^VHE]IDVDEMKH2 Mkdrrd ndc D`drmkmkb Iksmhc 6:68

Pbeh nd mbrrdmmkbeds 8

Nkmkdgfrd 6:68

N@KV d`drmkmkb 6:68

Pbeh nd h`ustds 6

Ghrzb / Hfrkc 6:66

 Mudeth

mbe heècksks prdckgkehrds nd Z^ hetds ndc mkdrrd mbethfcd ndc d`drmkmkb.  Zudnd mbebmdr sk sus trheshmmkbeds dstèe ndetrb b

 Mudeth

iudrh nd vhcbr nd gdrmhnb. mbrrdakr sus prdmkbs nd trhesidrdemkh nurhetd dc d`drmkmkb.  Zudnd dvkthr0 h`ustds nd Z^ h ch gdnkheh ndc rheab, rdmmhtbrkhs N@KV, gucths,

pdr`ukmkb smhc, pudnd lhmdr ue h`ustd (hnkmkýe) vçh N@KV.  Dc h`ustd ds h ch gdnknh ndc rheab nd gdrmhnb.  Ndfd nd phahr dc kgpudstb hnkmkbehc, pdrb dvkth rdmmhmkbeds, gucths d

 Zudnd

ketdrdsds.

N@ Z^ D`drmkmkb 6:68

mbe heècksks nd Z^ hetds ndc mkdrrd nd ch N@KV.  De mhsb nd dsthr iudrh dc rheab nd gdrmhnb, yh eb pudnd mbrrdakr, pdrb, sk lhy

=

@uekb 6:66

 Eb

mbetý mbe heècksks nd Z^ phrh ch N@KV, pbr cb qud eb ndmchrý h`ustds nd Z^.  De mhsb nd dsthr iudrh ndc rheab nd gdrmhnb, y sk lhy pdr`ukmkb smhc, ndfdrè0 N@KV (h`ustd h ch gdnkheh) Zhahr dc kgpudstb bgknb Gès ketdrdsds Gès gucths.

Vdmmhr

ketdrdsds. >

 

KGZCKMHEMKH] ND CH] NK]ZB]KMKBED] ND ZVDMKB] ND ^VHE]IDVDEMKH • Ch N@K-Z^ ndfdrçh dsthr tdrgkehnb hetds nd ccdehr ch N@-KV. • Chs dvdetuhcds kembeskstdemkhs detrd ch N@K-Z^ y ch N@ sdrèe

ièmkcgdetd ndtdmthfcds • ]TEH^ Zbnrçh hrghr ch dstrhtdakh nd smhckzhmkýe de fhsd h ch N@ ”KV y h ch N@K-Z^. • Teh N@K-Z^ eb rdprdsdeth ueh ahrheh hetd ue dvdetuhc

mudsbehgkdetb pbr ph phrtd rtd nd ch ]TEH^. ]TEH^. • Ch sbchgdetd ueh phrtd nd ch nbmugdethmkýe qud rdsphcnh cbsN@K-Z^ Zrdmkbsdsnd ^rhesidrdemkh phmthnbs. • Ds edmdshrkb dchfbrhr y mbesdrvhr ch nbmugdethmkýe nd sustdetb

rdchmkbehnh h Zrdmkbs nd ^rhesidrdemkh.

4

 

ZCHPB ND IK]MHCKPHMKÝE HV^ÇMTCB 96º- H MÝNKAB ^VKFT^HVKB.8. Zch Zchzb zb d kekm kekmkb kb nd ndcc mýgpu mýgputb0 tb0 Dc prbmdnkgkdetb nd smhckzhmkýe qud ccdvd h mhfb ch Hngkekstrhmkýe ^rkfuthrkh ndfd didmtuhrsd de ue pchzb nd ue (8) høb høb,, mbgputhnb h phrr nd ch idml idmlhh de qud dc ndunbr trkfuthrkb detrdaud ch tbthcknhn nd ch keibrghmkýe y/b nbmugdethmkýe qud iudrh sbckmkthnh pbr ch Hngkekstrhmkýe ^rkfuthrkh, de dc prkgdr rdqudrkgkdetb ebmhnb de d`drmkmkb nd su ihmucthn nd smhckzhmkýe. Nd prdsdethrsd ch keibrghmkýe y/b nbmugdethmkýe sbckmkthnh phrmkhcgdetd eb sd tdenrè pbr detrdah lhsth qud sd mbgpcdtd ch gksgh. (…) 6. Zrýrrbah0 Dxmdpmkbehcgdetd nkmlb pchzb pbnrè prbrrbahrsd pbr ueb hnkmkbehc hnkmkbehc  muhenb0 h) Dxk Dxkst sthh mbgp mbgpcd` cd`knh knhn n nd ch  smh smhckz ckzhmk hmkýe ýe (…) m) Muhe Muhenb nb dc dc ndu ndunbr nbr trkfuthrk trkfuthrkb b sdh phrt phrtdd nd ue ar arupb upb dgpr dgprdshrk dshrkhc hc (…) (…) =. Dxmd Dxmdpm pmkb kbed edss hc hc p pch chzzb0 Dc pchzb sdøhchnb de dc prdsdetd hrmucb eb ds   hpckmhfcd de dc mhsb nd ismhckzhmkbeds ddmtuhnhs pbr hpckmhmkýe nd chs ebrghs nd prdmkbs nd trhesdrdemkh. 9

 

ZCHPB  Dc

^rkfuehc Mbestumkbehc lh sdøhchnb qud dc pchzb nd smhckzhmkýe trkfuthrkh ndfd sdr rhzbehfcd y prbpbrmkbehc.

 ^VKFTEHC

MBE]^K^TMKBEHC (::===-6:8:-ZH/^M)0

(…) ch nksmrdmkbehcknhn mbe ch qud d`drmd ch ihmucthn nd  smhckzhmkýe  smhckz hmkýe –eb pudnd sdr d`drmknh nd ghedrh krrhzbehfcd krrhzbehfcd ndsmbebmkdenb prkemkpkbs y vhcbrds mbestumkbehcds, ek hc ghrade ndc rdspdtb nd cbs ndrdmlbs iuenhgdethcds nd cbs mbetrkfuydetds‗.

1

 

HEÈCK]K] ND MH]B]

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@TVK]ZVTNDEMKH NDC ^VKFTEHC IK]MHC 8. V^I 49:-6:81 V^I 8 88 8164-;-6:8;