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Pricing An Explicit Guarantee:Implications of Passive Association in Transfer Pricing Rules

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  • Mery Cecilia GUZMAN DELGADO

Abstract

Pricing An Explicit Guarantee:Implications of Passive Association in Transfer Pricing Rules(Valoración de una garantía explícita:implicaciones de la garantía implícita en precios de transferencia)El máximo Tribunal de Canadá recientemente se refirió al tema de asociación pasivacomo una característica económica adicional que debe considerarse al momento dedeterminar el valor de la comisión por la garantía explícita. Ahora bien, la garantíaimplícita fue tenida en cuenta, a pesar de que ésta no puede aparecer en unatransacción entre dos empresas independientes. En este sentido hay que destacar quede acuerdo con las Directrices de la OCDE- Organización para la Cooperación y elDesarrollo Económico en su párrafo 7.13, en relación con precios de transferencia, sila mejora en la calificación crediticia es consecuencia de la asociación pasiva, ésta nopuede ser considerada como un servicio intragrupo.Consecuentemente, la posición de la Corte abrió un debate sobre la asociación pasivacomo un elemento a tener en cuenta en las normas de precios de transferencia, y suimportancia para determinar el precio de plena competencia correspondiente al valorde la garantía.

Suggested Citation

  • Mery Cecilia GUZMAN DELGADO, 2012. "Pricing An Explicit Guarantee:Implications of Passive Association in Transfer Pricing Rules," Archivos de Economía 9905, Departamento Nacional de Planeación.
    • Handle: RePEc:col:000118:009905
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    File URL: https://colaboracion.dnp.gov.co/CDT/Estudios%20Econmicos/389.pdf
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    Cited by:

    1. Richard M. Locke & Ben A. Rissing & Timea Pal, 2013. "Across Boundaries: The Global Challenges Facing Workers and Employment Research 50th Anniversary Special Issue," British Journal of Industrial Relations, London School of Economics, vol. 51(3), pages 519-552, September.

    More about this item

    Keywords

    Servicios intragrupo; valoración de una garantía; garantía implícita; garantíaexplícita; caso GE Canada; asociación pasiva.;
    All these keywords.

    JEL classification:

    • G1 - Financial Economics - - General Financial Markets
    • K2 - Law and Economics - - Regulation and Business Law

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