Transfer pricing system : current state and future prospects

Journal
Díaz Tong, E.; Garcés Velalcázar, R.
International Transfer Pricing Journal 2007 (Volume 14), No. 2
PriceUSD 45

A discussion of key aspects of the Ecuadorean transfer pricing rules and anticipated future amendments thereto. Topics addressed include taxpayer obligations, determination of related parties, adoption of OECD methods and penalties.