Publication: Los deberes de documentación de las operaciones vinculadas
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2017-06-01
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Universidad Complutense de Madrid
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Abstract
El tema de la tesis son los deberes de docuemntación de las operaciones vinculadas, la primera oportunidad del contribuyente para evitar disputas sobre precios de transferencia es a través de la planificación fiscal inicial y la documentación como soporte de las operaciones vinculadas. La planificación de los precios de transferencia implica la revisión de los términos y condiciones de las operaciones vinculadas, el análisis de las funciones y de los riesgos asumidos. La tesis está estructurada en cuatro capítulos, cuyo contenido se indica a continuación: Capítulo 1: La determinación de la base imponible y su proyección en la documentación de las operaciones vinculadas. Tras identificar los métodos utilizados y cuantificar el potencial de exposición en el ámbito de los precios de transferencia, el contribuyente dispone de información suficiente para elaborar y desarrollar su estrategia global, cuyo soporte es la documentación de las operaciones vinculadas. Los temas principales que se abordan son cómo preparar la documentación como soporte de las operaciones vinculadas, dentro del asesoramiento financiero y tributario, frente a posibles disputas en materia de precios de transferencia. El contribuyente debe considerar el examen de la documentación de las operaciones vinculadas de tal forma que si no consta el soporte de éstas, nos encontramos ante la actuación de la Agencia Tributaria debido a una falta de documentación de la política de precios de transferencia de la entidad. Dentro de la preparación y elaboración de la documentación tendremos que tener en cuenta los requisitos que se establezcan en otros países involucrados si estamos reportando a la matriz o a la filial que está ubicada en otra jurisdicción...
The subject of the Thesis is the documentation in the application Arḿs Length Principle in Tax Law. The taxpayeŕs first opportunity to prevent transfer pricing disputes is through the initial planning and documentation of the related party transactions. Planning for transfer pricing generally involves reviewing the terms and conditions of the transactions, analyzing the functions and risks of the parties to the transactions, and identifying comparable transactions or companies that can be used to determine an Arḿs Length price or range. The taxpayer should consider collateral effects on other transactions, including transactions with related parties directly linked with the proposed transaction and similar transactions where the taxpayer or related party undertake similar functions and risks. The doctoral thesis is structured in four chapters and some final conclusions. Chapter 1: Business Income Taxes and Preparing Transfer Pricing Documentation. As a practical matter, tax personnel are seldom consulted prior to the occurrence of transactions and must instead document related party transactions that have already occurred. After identifying the most appropriate transfer pricing methods and quantifying the potential transfer pricing exposure, the taxpayer has sufficient information to develop an overall transfer pricing strategy. The primary issues are whether to prepare documentation, and planning for the potential for transfer pricing disputes. The taxpayer should consider the cost o a transfer pricing examination and whether the lack of thoroughly-documented transfer pricing policy might result in a difficult AEAT examination. Any documentation strategy will need to take into account the documentation requirements of the other involved countries...
The subject of the Thesis is the documentation in the application Arḿs Length Principle in Tax Law. The taxpayeŕs first opportunity to prevent transfer pricing disputes is through the initial planning and documentation of the related party transactions. Planning for transfer pricing generally involves reviewing the terms and conditions of the transactions, analyzing the functions and risks of the parties to the transactions, and identifying comparable transactions or companies that can be used to determine an Arḿs Length price or range. The taxpayer should consider collateral effects on other transactions, including transactions with related parties directly linked with the proposed transaction and similar transactions where the taxpayer or related party undertake similar functions and risks. The doctoral thesis is structured in four chapters and some final conclusions. Chapter 1: Business Income Taxes and Preparing Transfer Pricing Documentation. As a practical matter, tax personnel are seldom consulted prior to the occurrence of transactions and must instead document related party transactions that have already occurred. After identifying the most appropriate transfer pricing methods and quantifying the potential transfer pricing exposure, the taxpayer has sufficient information to develop an overall transfer pricing strategy. The primary issues are whether to prepare documentation, and planning for the potential for transfer pricing disputes. The taxpayer should consider the cost o a transfer pricing examination and whether the lack of thoroughly-documented transfer pricing policy might result in a difficult AEAT examination. Any documentation strategy will need to take into account the documentation requirements of the other involved countries...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Financiero y Tributario, leída el 17-12-2015