Análisis del impacto financiero-contable de los precios de transferencia aplicado a la Empresa Kerámikos S. A., durante el período comparativo 2011-2012

Abstract

This thesis is a study focused on the application of transfer pricing in the company Kerámikos S.A. A with it is related companies during a comparable period. In Chapter 1 sound theoretical concepts on transfer pricing, related parties and unrelated subject liking, arm’s length principle, comparability, tax havens, and methods for determining the transfer price is studied. In Chapter 2 A brief history of the company Kerámikos S.A. is performed, its vision, mission, general objective, organizational structure, functions, and procedures known. In Chapter 3 Examines the methodological framework the optimal method transactional operating profit margins, advantages and disadvantages of each method is determined. Chapter 4 In this chapter an analysis and interpretation of selected method was performed and concludes with the accompanying conclusions and recommendations.