Incidencia de los precios de transferencias en la exportación del sector de procesadores de café en grano soluble en Guayaquil, periodo 2019-2020.

Abstract

The investigation is based on the need to know the incidence of Transfer Prices on exports of the soluble coffee bean processors sector in Guayaquil, considering their value-adding effect to maintain the arm's length principle in negotiations with related parties in the outside as with third parties. Thus, a methodological plan is established based on the use of designs, types of research and the respective techniques and instruments for gathering information. From the use of the methodological plan the following findings were determined. Transfer prices are not an exact science, considering that their analysis requires various sources of consultation. In the event of negotiations with companies in tax havens, with a lower tax burden than the country, the Tax Administration has certain alerts in which they deduce the possibility of breaching the arm's length principle and being grounds for tax evasion. In relation to foreign transactions, they cause adjustments in terms of Income Tax, which is common with tax havens. In relation to applicable recommendations for the coffee sector to demonstrate compliance with arm's length are: (a) apply analysis on transactions with related parties, (b) have a report even though it is not required, (c) maintain evaluations and internal analysis of foreign operations. These recommendations will allow companies in the coffee sector to have information to demonstrate the arm's length principle.