Análisis de la transferencia de precios como técnica de evasión de impuestos.

Abstract

This paper analyzes transfer pricing as a tax evasion technique, so first a conceptualization is carried out on the issues that develop the problem of transfer pricing such as tax evasion, tax havens, related parties. It is also established which is the regulatory body at the international level such as the OECD and in Ecuador the moderating entity is the SRI, likewise the importance of the principle of full competition in the world economy is evaluated and what is the impact on policies of governments and what valuation methods they use to control it. In addition, it was determined that transfer prices are a critical point for any government since without policies that control or regulate them, it can accommodate taxpayers to evade taxes.