Repositori URV

Identifier: TDX:1029

Handle: https://hdl.handle.net/20.500.11797/TDX1029

Authors:
Anguita Morera, Antonia

Abstract:
In the thesis of ' Incidencias de los Precios de Transferencia en el comercio internacional (las transacciones multilaterales entre España, China y los Países Latinoamericanos),' is a comprehensive study of international transfer pricing, paying special attention to countries with which Spain has a high rate of transactions between associated enterprises. In recent decades the growth of international transactions between associated enterprises have fuelled the necessity to develop new methodologies for the regulation international transactions, in others words transfer pricing. Through this study the OECD Transfer pricing guidelines are analyzed, which are widely used, as well as its implementation in national legislation of the countries covered. Also, it has been made a study of comparative law in Spain, Argentina, China and the United Kingdom. Likewise, in the last chapter, this work is focused on solutions to those issues primarily created legal vacuum left by the OECD Guidelines and the little consistency between the legislation of the States.