Análisis del impacto tributario derivado de la ley 1819 de 2016, en los precios de transferencia, en las empresas de consultoría en Colombia

Abstract

In the present research project is to be used primarily to give an understanding what are the transfer pricing, to know your origins through of the history in the global level, your transcended to control tool to tax evasion, and finally the importance acquired recent years at the Colombia level. The framework managed in Colombia, include the new guidelines that introduces with the 1819 law of 2016 (current tax reform), to determine who should apply the transfer pricing and which are the formal obligations to which is subject to a consulting service company, to finally to know the benefits or consequences in the tax plan if these are applied in due form. For this purpose, this investigation, was be necessary the use of the new norm, of experts authors in the subject, is consulted to specialization firms in the subject of transfer pricing, in the equal same the DIAN book and "Nueva Legislacion" book, of searching’s in the web, financial dictionaries how Larousse and "ECOE ediciones" in order to be able to use the qualitative and quantitative technique.