3.2. Transfer pricing manipulation


Marco Antonio Casas, José Galíndez and Frida Medrano
lectronic document
Spanish and English
 CIAT 2023

Contents note:

The CIAT Executive Secretariat is pleased to present a new chapter of the Manual for the Control of International Tax Planning, entitled “Transfer Pricing Manipulation”, written by Marco Antonio Casas, José Galíndez and Frida Medrano, which describes abusive transfer pricing concepts and provides examples of manipulation cases. Additionally, a series of actions are described that the tax administrations can take to identify and treat risks in this field of action.

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