Interpretación metodológica de los precios de transferencia en Colombia

Abstract

The concept of transfer pricing is a universal reference where countries have been affected by the bad business practices that have different organizations concentrating profits in places where tax burdens are lower or tends to zero. This implies that he failed to pay in a certain region by tax bases'm getting as useful in another country, generating poverty and inequality tax in the countries of origin and destination countries wealth. Within the guidelines of the Government to prevent tax burdens between countries move is to define binding or mandatory regulatory criteria that avoid these sources of evasion are punishable and instead create a corporate culture where the principle of respect length. Within the regulatory criteria are the points of attachment, the information to be as the supporting evidence and information and penalties for violating the aforementioned binding requirements which forces us to deepen the mechanism of control exercised by the government. Similarly destinations where transfer pricing typify such as tax havens, free zones and linked the outside, where the most important destination where the government has control are tax havens for their characteristics that identify them as settled are the minimum tax burden equally and the absence of information. Taxpayers of income tax and supplementary to conduct transactions with related and / or are required to the application of the rules governing the transfer pricing regime, should carry out such operations in compliance with the arm's length principle, understood as the in which transactions between related fulfill the conditions had been observed in comparable transactions with independent parties, above, in order to determine their ordinary and extraordinary income, costs, deductions, assets and liabilities for tax purposes income and complementary. In the following content the reader will find an illustrative method that enables interpreting the regulations contained in the Tax Code (Law 1607 of 2012 and Decree 3030 of 2013 which regulates the law norm 1607) and its respective application to comply with the requirements Tax Administration and Customs. This means that the content of the text is the normative content of which is detailed in its graphic content in some respects, in other cases numerical and narrative in the other cases.