Castro, Sophia
Impact of BEPS actions on Costa Rican transfer pricing regime Electrónico / Sophia Castro .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The author considers the current effects on the Costa Rican transfer pricing regime of the international adoption of the recommendations of the BEPS Actions related to transfer pricing, including Action 13 (regarding transfer documentation) and Actions 8, 9 and 10 (which deal with specific topics and havemodified several chapters of the OECD Guidelines). First, the background of theBEPS Actions and the transfer pricing regime are described, followed by an assessment of the effects of each of the Actions.
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
COSTA RICA
ELUSION FISCAL
International Transfer Pricing Journalv. 24, n. 1, January - February 2016
Impact of BEPS actions on Costa Rican transfer pricing regime Electrónico / Sophia Castro .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The author considers the current effects on the Costa Rican transfer pricing regime of the international adoption of the recommendations of the BEPS Actions related to transfer pricing, including Action 13 (regarding transfer documentation) and Actions 8, 9 and 10 (which deal with specific topics and havemodified several chapters of the OECD Guidelines). First, the background of theBEPS Actions and the transfer pricing regime are described, followed by an assessment of the effects of each of the Actions.
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
COSTA RICA
ELUSION FISCAL
International Transfer Pricing Journalv. 24, n. 1, January - February 2016