MANUAL METODOLÓGICO PARA LA GESTION DE LA DOCUMENTACION COMPROBATORIA DEL ESTUDIO DE PRECIOS DE TRANSFERENCIA DEL SECTOR TEXTIL

Abstract

The present investigation was developed considering two fundamental pillars, the first is due to the fact that the topic is relatively new, because the regulations in our country were implemented at the end of 2009 with the objective of leaving the gray lists in which as country gave us a bad image, they specifically referred to us as a tax haven and the second is due to the need on the part of taxpayers to know the technical and legal treatment that the Tax Administration will carry out in the inspection processes regarding prices of transfer.
By evaluating these points, I was able to identify the lack of knowledge that exists in Panama in the preparation of the transfer pricing study, since it is mostly prepared by accounting firms which assign specialists with knowledge in transfer pricing, marking a gap because the documentation The evidence necessary for the study may be incomplete or the personnel of these companies may not have the proper knowledge. Due to this problem, the investigation began, choosing to prepare a methodological manual that functions as a consultation tool for the efficient preparation of the supporting documentation that supports the operations.