Imagen fiel y estados financieros: su impacto en la recaudación de impuestos

Campos, Zocimo

Keywords: transfer pricing, Accounting rules, True and fair view.

Abstract

This paper analyzes the impact of the management of transfer pricing as a way of minimizing the tax expenditure of multinational companies, through the presentation of financial statements under International Accounting Standards. Particularly, it considers the concept of true and fair view in reference to the financial reports for the case of Chile, that since 2012, explicitly incorporated a standard for transfer pricing according to the guidelines proposed by the Organization for Economic Cooperation and Development.

Más información

Volumen: 2
Número: 1
Editorial: Escuela Argentina de Negocios (EAN)
Fecha de publicación: 2015
Página de inicio: 7
Página final: 17
Idioma: español
URL: http://ppct.caicyt.gov.ar/index.php/rain/article/view/v1n2a02