Publication: Los ajustes transaccionales en la normativa sobre precios de transferencia
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Publication date
2016-03
Defense date
2016-05-13
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Abstract
Este trabajo de tesis trata de responder a la pregunta sobre si la administración se encuentra habilitada a realizar ajustes transaccionales en el contexto de la normativa sobre precios de transferencia, esto es, si puede modificar las condiciones de operaciones vinculadas. El presente trabajo responde de manera afirmativa y llega a la conclusión de que esta figura es inherente al principio de plena competencia, si bien debe aplicarse con cautela y de acuerdo a una serie de límites. En tal sentido, el autor trata de demostrar que las pautas establecidas por la OCDE en la materia son incorrectas e inadecuadas y construye un modelo alternativo basado en dicho principio.
The point of departure of this thesis is to ascertain whether and to what extent tax administrations can apply transactional adjustments for transfer pricing purposes, i.e. to modify the structure of controlled transactions. The main conclusion in this regard is that transactional adjustments are not only possible but also inherent to the arm’s length principle, albeit stringent conditions in their enforcement regard this figure as exceptional. In that regard, the author first demonstrates that criteria endorsed by the OECD on the subject matter are incorrect and inadequate, and second, build an alternative model based on the aforementioned standard.
The point of departure of this thesis is to ascertain whether and to what extent tax administrations can apply transactional adjustments for transfer pricing purposes, i.e. to modify the structure of controlled transactions. The main conclusion in this regard is that transactional adjustments are not only possible but also inherent to the arm’s length principle, albeit stringent conditions in their enforcement regard this figure as exceptional. In that regard, the author first demonstrates that criteria endorsed by the OECD on the subject matter are incorrect and inadequate, and second, build an alternative model based on the aforementioned standard.
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Mención internacional en el título de doctor
Keywords
Precio de transferencia, Impuesto sobre sociedades, Derecho tributario internacional