Impacto tributario de los precios de transferencia entre empresas en el Ecuador.
Fecha
2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
Las actividades que se realizan en un país estan relacionadas con el impuesto que el país retiene por las actividaes que benefician a la realización de obras de carácter económico y social, las misma que se obtienen una parte por el pago de los impuestos de las diferentes empresas que estan radicadas en el pais, al igual que aquellas que estan vinculadas en una misma situación y que basan sus actividades en generar ingresos distribuyendo a cada pais los materiales para que se comercialicen y la imposición que genera el precio esta directamente relacionado con el valor del mercado, es decir que los ingreso son y van en relación directa con los productores. El precio se pacta en base a las redistribución percibida en el proceso de documentación y legalización de las transferencias. En el Ecuador existen muchas instituciones que consolidan sus ingresos en base a mantenercostos relativamentes bajos y que están en convenio con otras entidades de otro país que exportan la materia prima reduciendo los costos y éstos a la vez tendría una repercución final en el precio, sin embargo el servicio de rentas interna a través de su área de transferencia exige el soporte que permita diferenciar el excedente y plantear los precios en base a la similitud promedio del precio dela competencia. Los precios de transferencia representan un ingreso que permite al SRI resaltar las gestiones crediticias y los trámites en las importaciones para de esta manera obtener un ingreso y evitar la doble tributación por parte del empresario.
The activities carried out in a country are related to the tax withheld by the country benefiting actividaes performing works of economic and social, obtained the same part by the payment of taxes from different companies that are based in the country, as well as those that are linked in the same situation and base their income generating activities in each country distributing materials that are marketed and taxation that generates the price is directly related to the value of market, ie income that are and are directly related to the producers. The price is agreed on the basis of perceived redistribution in the process of documentation and legalization of transfers. In Ecuador there are many institutions that consolidate their income based on relativamentes mantenercostos low and are in agreement with other entities of another country that export materiaprima loscostos reducing the time and they would have a repercussion on the final price, however the service internal Revenue throgh your transfer area requires support quepermita differentiate the surplus and raise prices based on the average similarity dela price competition. Losprecios represent an income transfer that allows the IRS to emphasize the steps and procedures in loan imports of esta manera to earn an income and avoid double taxation by the employer.
The activities carried out in a country are related to the tax withheld by the country benefiting actividaes performing works of economic and social, obtained the same part by the payment of taxes from different companies that are based in the country, as well as those that are linked in the same situation and base their income generating activities in each country distributing materials that are marketed and taxation that generates the price is directly related to the value of market, ie income that are and are directly related to the producers. The price is agreed on the basis of perceived redistribution in the process of documentation and legalization of transfers. In Ecuador there are many institutions that consolidate their income based on relativamentes mantenercostos low and are in agreement with other entities of another country that export materiaprima loscostos reducing the time and they would have a repercussion on the final price, however the service internal Revenue throgh your transfer area requires support quepermita differentiate the surplus and raise prices based on the average similarity dela price competition. Losprecios represent an income transfer that allows the IRS to emphasize the steps and procedures in loan imports of esta manera to earn an income and avoid double taxation by the employer.
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