Manual for the Control of International Tax Planning: 3.2. Transfer Pricing Manipulation

The CIAT Executive Secretariat invites you to download and read section 3.2. Transfer Pricing Manipulation of the Manual for the Control of International Tax Planning, written by Marco Antonio Casas, José Galíndez and Frida Medrano.

This chapter 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.

Chapter 3.2 is No. 16 published within the framework of the Manual for the Control of International Tax Planning and is available in English and Spanish.

The complete Manual has six sections made up of 42 chapters. New chapters will be published soon.

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