Relationship between low-tax jurisdictions and transfer pricing rules

Journal
Evans, R.E.
Venezuela
International Transfer Pricing Journal 2001 (Volume 8), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Venezuela has established a close relation between the transfer pricing rules and its new low-tax jurisdiction regime. The author analyses this relation and the current state of affairs of the Venezuelan transfer pricing legislation.