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Pricing An Explicit Guarantee:Implications of Passive Association in Transfer Pricing Rules

  • Mery Cecilia GUZMAN DELGADO

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    Pricing An Explicit Guarantee:Implications of Passive Association in Transfer Pricing Rules(Valoración de una garantía explícita:implicaciones de la garantía implícita en precios de transferencia)El máximo Tribunal de Canadá recientemente se refirió al tema de asociación pasivacomo una característica económica adicional que debe considerarse al momento dedeterminar el valor de la comisión por la garantía explícita. Ahora bien, la garantíaimplícita fue tenida en cuenta, a pesar de que ésta no puede aparecer en unatransacción entre dos empresas independientes. En este sentido hay que destacar quede acuerdo con las Directrices de la OCDE- Organización para la Cooperación y elDesarrollo Económico en su párrafo 7.13, en relación con precios de transferencia, sila mejora en la calificación crediticia es consecuencia de la asociación pasiva, ésta nopuede ser considerada como un servicio intragrupo.Consecuentemente, la posición de la Corte abrió un debate sobre la asociación pasivacomo un elemento a tener en cuenta en las normas de precios de transferencia, y suimportancia para determinar el precio de plena competencia correspondiente al valorde la garantía.

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    Paper provided by DEPARTAMENTO NACIONAL DE PLANEACIÓN in its series ARCHIVOS DE ECONOMÍA with number 009905.

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    Length: 60
    Date of creation: 02 Aug 2012
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    Handle: RePEc:col:000118:009905
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