Economic analysis of "Transfer Prices" and their effects on tax revenues in Nicaragua, 2014-2018

Abstract

In this essay, the current Nicaraguan legislation on PT is analyzed, where it is evident that the resumed methods are the traditional methods dictated by the OECD, and these are not yet being implemented, which is why the evaluation of alternative cost-efficient methods, which are adjusted to the economic reality of underdeveloped countries such as Nicaragua. In addition, an accessible explanation of the conceptual, economic and legal framework of the PTs in Nicaragua is captured, and a statistical analysis of information and data on foreign trade is carried out, corresponding to exports and imports of key economic sectors in the country, determining In this way, the impacts generated by changes in international prices in the GDP and Total Collection.