This paper analyzes the incidence in our country of the recommendations provided by the OECD in its Guide on the implications of the COVID-19 Pandemic on transfer pricing Guidance on the transfer pricing implications of the COVID-19 pandemic published on December 18, 2020 and which represents the consensus perspective of the more than 137 members of the BEPS Inclu-sive Framework, among which is Peru, regarding the application of the arm’s length principle for problems generated or exacerbated by the pandemic. In particular, the problem of comparability analysis is evaluated in a scenario of lack of comparable transactions and companies in the 2020 and subsequent years affected by the pandemic. Likewise, the issue of losses is addressed from two perspectives, those as a comparable result and the generation of losses in business models with limited risk. It is concluded that several of t...

A descriptive study about the income tax law and its association with transfer costs was carried out in a practical application in the city of Ica in the period January to July 2018, where the data obtained from a company and a series of conclusions and recommendations were drawn up, among which transfer prices, which were taken in our laws, have enabled them to be analyzed on several occasions for their continuous improvement., The OECD indications, being the guiding framework for transfer Pricing, lists the guidelines and procedures that help, along with what other countries have experienced in the preparation of transfer rules in Peru, the implementation of transfer pricing rules is in continuous learning, as To develop this learning, we have seen ways to improve, the rules and to implement them in a better way.

In the present work the contribution of the Informative Sworn Statement has been investigated and evaluated. Local report for the companies that carry out the activities with the related companies, the benefit of the Tax administration has been analyzed and that this New Report is available. the account a fiscal planning mechanism because with it would increase tax revenues based on a greater collection for the State. The population is made up of 2500 Companies forced to present the Local Report Informative Sworn Statement. According to data extracted from the GESTIÓN 2018 DIARY "Transfer Prices: 2500 Companies declared the Local Report". An integral case has been developed (Total Registry - Informative Sworn Statement, Local Report), which includes the same structure for the 94 companies selected as a sample, due to the fact that their income accrued in 2016 was greater than 2300 Tax U...

Treaty shopping, tax evasion, and tax avoidance strategies represent significant challenges to Ecuador's tax sustainability. These practices, used by multinational companies and large taxpayers, allow for the artificial reduction of the tax burden through the manipulation of double taxation agreements (DTAs) and other forms of aggressive tax planning. This article seeks to evaluate the effect of various measures on tax revenues and assess the effectiveness of the measures implemented at the national and global levels to mitigate their effects. Through a systematic documentary review of scientific studies, reports from international organizations, and data from the Internal Revenue Service (IRS), it was identified that tax evasion and avoidance undermine the equity of the tax structure and diminish the State's capacity to invest in essential public services. Although Ecuador has adopted s...