The manipulation of "transfer prices" and capital flight in Argentina, 2014

Abstract

This collaboration is a first approach to the problem of transfer pricing in Argentina, reviewing the evolution of regulatory changes in matter ; different mechanisms guaranteed by legislation for the calculation of prices of intragroup transactions; how legal mechanisms become avenues for avoidance, evasion and capital flight; conflict and outcomes of cases related to transfer prices that have reached the courts in Argentina; and policy recommendations unimaginable in this international context and considering several alternatives tested by other countries.