Análisis de la aplicación de los precios de transferencias en las exportaciones de minerales metálicos en el cantón Zaruma periodo 2020.

Abstract

The present titling work is developed to carry out the analysis of the application of transfer prices carried out in the exports of metallic minerals in the Zaruma canton. Indeed, this research project includes a brief study of the minerals industry, as well as transfer prices under the guidelines stipulated by the OECD Guidelines. In relation to the afore mentioned, it seeks to apply the best transfer pricing methodology to carry out a comparative analysis between potential comparable companies, in order to maintain compliance with the arm's length principle with related parties and/or independent third parties. In the case study, transactions were recorded for operations of assets, liabilities, income and expenses, corresponding to imports of raw materials and machinery, loans, gold exports, and royalties by brands, in order to analyze the comparability with their related parties and corroborate that the transfer prices are in accordance with the market price.