El dumping practicado por medio de los precios de transferencia y la afectación al derecho de la libre competencia en Colombia

Abstract

During the economic opening of 1991, product of the liberalization of the Colombian economy, the Political Constitution implemented the regime of public finances, proposing in this, the protection of free economic competition, especially, the protection of national companies versus foreign companies. This protection led, subsequently, to the implementation of measures that allowed for the monitoring of advanced transactions between related companies, especially due to the prices agreed for the transfer of goods and services. This gave birth to the Transfer Pricing Regime in Colombia. These transactions between related parties, however, are not limited by our legislation, given that they are not prohibited. However, these can be lent as a vehicle that allows the entry of products in the country based on the Dumping method, that is, through linked operations, the multinational companies to be able to position themselves in a market and affect their national production. It is for the above, this work has the purpose of presenting how the Dumping, can be practiced through transfer prices, thus violating the right to free competition, especially against micro, small and medium enterprises or MYPIMES.