General overview of the rules and procedures that control transfer pricing in Latin America and the Caribbean

The CIAT Executive Secretariat would like to put at the disposal of the international tax community a book  “Transfer Pricing in Latin America and the Caribbean: A General Overview based on CIATData Transfer Pricing Information updated to November 2019” detailing most of the regulatory and administrative aspects found in the transfer pricing context of CIAT member countries across the Latin American and Caribbean region.

Contributions from the tax administrations of the following CIAT member countries were essential in the development of this book: Argentina, Barbados, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Guyana, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Suriname, Trinidad and Tobago, Uruguay and Venezuela.

The literature focuses on a variety of topics, including but not limited to: an overview of general aspects, scope of the transfer pricing regimes, sanctioning systems, comparability analysis and transfer pricing methods, organizational structuring, advance pricing agreements, simplified measures, statistics on the practical application of transfer pricing measures and procedures, amongst others.

This book serves to update the 2013 document published by CIAT: “Control of Transfer Pricing Manipulation in Latin America and the Caribbean”.

This work benefited from the financial support of GIZ, whose funding allowed CIAT to design and build the transfer pricing database (available at CIATData) in the framework of the project titled “Fighting Against Tax Evasion in Latin America and the Caribbean, through CIAT”.

The book is available only in English.

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