Análisis de régimen de precios de transferencia y su efecto fiscal en Colombia
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Date
2022-12
Authors
Ayala Torres, Paula Andrea
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Publisher
Corporación Universitaria Minuto de Dios
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Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Debido al crecimiento de mercados a nivel internacional y el aumento de la inversión extranjera en Colombia, el gobierno se vio en la necesidad de aplicar el régimen de precios de transferencia de acuerdo con los lineamientos emitidas por la Organización para la Cooperación y el Desarrollo Económico (OCDE), con el fin de tener un control fiscal de las transacciones que se realizan entre compañías vinculadas del exterior y/o zonas francas. Es por esto por lo que el objetivo de esta investigación es analizar el funcionamiento del régimen de precios de transferencia y su efecto fiscal en Colombia. Por lo anterior se utilizó un alcance metodológico de tipo descriptivo donde la fuente principal de investigación fue el Estatuto Tributario Nacional ya que este determina la normatividad del régimen y permite evidenciar los criterios de vinculación, métodos de comparabilidad y sanciones aplicables. Como hallazgo significativo se evidencia que este régimen está basado en los criterios emitidos por la OCDE como organismo que promueve el uso de buenas prácticas en materia económica, ya que se utilizan los métodos de comparabilidad y documentación comprobatoria sugeridos por esta organización
Due to the growth of international markets and the increase of foreign investment in Colombia, the government found the need to apply the transfer pricing regime according to the guidelines issued by the Organization for Economic Cooperation and Development (OECD), in order to have a fiscal control of the transactions made between related companies abroad and/or free trade zones. That is why the objective of this research is to analyze the operation of the transfer pricing regime and its fiscal effect in Colombia. Therefore, a descriptive methodological scope was used, where the main source of research was the National Tax Statute, since it determines the regulations of the regime and allows evidencing the criteria for linkage, methods of comparability and applicable penalties. As a significant finding, it is evident that this regime is based on the criteria issued by the OECD as an organization that promotes the use of good practices in economic matters, since the comparability methods and supporting documentation suggested by this organization are used
Due to the growth of international markets and the increase of foreign investment in Colombia, the government found the need to apply the transfer pricing regime according to the guidelines issued by the Organization for Economic Cooperation and Development (OECD), in order to have a fiscal control of the transactions made between related companies abroad and/or free trade zones. That is why the objective of this research is to analyze the operation of the transfer pricing regime and its fiscal effect in Colombia. Therefore, a descriptive methodological scope was used, where the main source of research was the National Tax Statute, since it determines the regulations of the regime and allows evidencing the criteria for linkage, methods of comparability and applicable penalties. As a significant finding, it is evident that this regime is based on the criteria issued by the OECD as an organization that promotes the use of good practices in economic matters, since the comparability methods and supporting documentation suggested by this organization are used
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Keywords
Gestión Tributaria, Precios de Transferencia, Vinculados Económicos, Principio de Plena Competencia, Tax Management, Transfer Pricing, Economic Linkages