IDENTIFICACIÓN DE OPERACIONES CON PARTES RELACIONADAS

Abstract

The Tax Administration for Ecuador , called " Internal Revenue Service - IRS ," according to the Organization for Economic Cooperation and Development (OECD ) established to inform and sometimes analyze whether operations remains a taxpayer with one hand they were related to market price. Compliance with this standard is given according to the amount that the taxpayer has with its related parties during the fiscal year used parts. This paper was prepared based on interviews, which is aimed at managers, auditors, administrators, accountants, concluding that we must deepen the criteria indicating the Ecuadorian norm with respect to the identification of a related party, since according to experience and interviews, this ignorance on the part of the taxpayer, may be subject to fines or glosses by the SRI, a reason not to file or compliance obligations with respect to transfer pricing in Ecuador.