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Los Metodos De Valoración De Operaciones Vinculadas Y Empresas Multinacionales

Author

Listed:
  • Carlos Suárez Mosquera

    (AEAT)

Abstract

El presente trabajo tiene por objeto realizar un estudio práctico de los métodos de valoración de las operaciones vinculadas establecidos por la Ley del Impuesto sobre Sociedades y en las Directrices de la OCDE de precios de transferencia. Se analizan las bases de datos utilizadas para obtener la información necesaria para realizar el estudio, los criterios de selección del método más apropiado según las circunstancias, el proceso de selección de las empresas comparables y, especialmente, estudiaremos el método de distribución de beneficios. Pondremos de manifiesto las dificultades para conocer las funciones y los riesgos que asumen las empresas que componen la muestra seleccionada.

Suggested Citation

  • Carlos Suárez Mosquera, 2015. "Los Metodos De Valoración De Operaciones Vinculadas Y Empresas Multinacionales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 157(4), pages 207-230, December.
    • Handle: RePEc:hpe:crotri:y:2015:v:157:i:4:p:207-130
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