ARTICLE · 27 JUNE 2016

Cambios a las Guías de la OCDE sobre precios de transferencia

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La OCDE informó que el 23 de mayo de 2016, aprobó las modificaciones a las Guías sobre Precios de Transferencia a Empresas Multinacionales y Administraciones Fiscales que aparecen en el informe de 2015 sobre las acciones BEPS 8, 9 10 y 13 .

MexicoTax

Gerardo Nieto Martínez

Gil Alonso Zenteno

Alejandro Barrera

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La OCDE informó que el 23 de mayo de 2016, aprobó las modificaciones a las Guías sobre Precios de Transferencia a Empresas Multinacionales y Administraciones Fiscales que aparecen en el informe de 2015 sobre las acciones BEPS 8, 9 10 y 13. Esencialmente los cambios introducidos en las Guías son los siguientes:

Se sustituye por completo la Sección D del Capítulo I, por otra que enfatiza la importancia de delinear con precisión la operación real entre las empresas asociadas, y de que exista un sustento en el comportamiento real de las partes.

Se añaden párrafos al Capítulo II después del párrafo 2.16 y del párrafo 2.9. Este cambio se refiere a la aplicación del método del precio no controlado y la determinación de la fecha de fijación de precios de las transacciones de materias primas.

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