International Treaties And Conventions: Fiscal Control Of Transfer Pricing In Venezuela

Abstract

The objective of this research was to analyze transfer pricing in Venezuela as a tax control measure and its application with international treaties and conventions. A documentary research design based on a legal descriptive modality was supported by a review and bibliographic consultations, using as data collection techniques, direct observation, documentary review and as an instrument, the filing, underlining and storage of the collected information, which was ordered based on the proposed objectives. The study noted that transfer prices are based on the principle of Arm's length, according to which the prices charged in transactions with related companies for the transfer of goods, services, or rights acquired from abroad must be consistent with the prices that would have been charged in similar transactions between independent entities. Suggestions were made to be able to face complex operations, which cannot be adequately documented retroactively.