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TCON-447 |
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20230308195904.0 |
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010041|2010 ||||||||r|||||||||||spa|| |
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|b spa
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1 |
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|a spa
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245 |
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|a Precios de transferencia
|c Andrea Melina Muñoz Calle, Diana Catalina Quezada Cabrera, Director Francisco Beltrán
|h cd
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264 |
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|a Cuenca
|b s.e.
|c 2010
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300 |
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|a CD
|b tab
|c 18 cm
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502 |
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|a Contadora Pública y Auditora
|b Universidad de Cuenca
|c Facultad de Ciencias Económicas y Administrativas. Escuela de Contabilidad y Auditoría
|d Beltrán Beltrán, Francisco, dir.
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|a incl. ref.
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|a 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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650 |
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|a Precios
|9 11932
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650 |
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|a Precios de transferencia
|9 39275
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650 |
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|a Empresa bananera
|9 165055
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650 |
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0 |
|a Contabilidad
|9 12135
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650 |
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|a Utilidad
|9 49669
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650 |
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|a Impuesto a la renta
|9 8126
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700 |
1 |
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|a Muñoz Calle, Andrea Melina
|e coautor
|9 165056
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700 |
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|a Quezada Cabrera, Diana Catalina
|e coautor
|9 165057
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852 |
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|a UC-CDJBV
|c CUARTO PISO (SECCION TESIS)
|f Donación
|k margarita.gutierrez
|l 1
|m Limitada
|p 20100415
|q 1,00
|t TCON-447
|b 1
|d CDRC
|e CDRC
|g CUARTO PISO (SECCION TESIS)
|u http://nas.ucuenca.edu.ec/BibliotecaDigital/ebooks/tcon447.pdf
|z 2010-00-41
|
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|u http://nas.ucuenca.edu.ec/BibliotecaDigital/ebooks/tcon447.pdf
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|c TS
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|c 90353
|d 90353
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