| Özet: | This paper explains the methodology in the study and analysis of transfer pricing between related companies. In Chapter 1 summarizes the theoretical framework and applicable Legal Foundation Related Party, transfer pricing, arm´s length principle, Principle of Arm ´s Length and tax havens. In Chapter 2 describes the methodology and stages of consideration for the analysis of Transfer Pricing. In Chapter 3, is made an example of implementation, on a hypothetical case of an Ecuadorian banana company with its subsidiary in a tax haven like Panama.
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