Precios de transferencia
Author | Eutimio Mejía Soto; Carlos Alberto Montes Salazar; Omar De Jesús Montilla Galvis |
Profession | Profesor Universidad del Quindío; Profesor Universidad del Quindío; Profesor Titular Universidad del Valle |
Pages | 177-181 |
Page 177
Tua y Gonzalo (1988: p. 182) expone: "son precios de transferencia los acordados para la cesión de productos o servicios de una empresa a otra filial o dependiente, y también los acordados para la liquidación de operaciones entre sucursales, secciones o departamentos de una misma empresa".
Según Mueller (1997) "la necesidad de determinar un precio de transferencia se presenta cuando se intercambian bienes y servicios entre unidades de la misma compañía, por ejemplo: cargos por servicios administrativos y gerenciales, regalías por derechos intangibles, transferencias de artículos terminados para reventa y cargos por servicios técnicos. Un precio de transferencia es un sustituto del valor de mercado, se usa cuando una subsidiaria de una corporación le vende a otra. El sistema de precios de transferencia establece un valor monetario sobre los intercambios intercompañías. El precio establecido es registrado por el vendedor como un ingreso y por el comprador como un costo".
Los precios de transferencia deben:
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Reflejar información adecuada para la correcta toma de decisiones por parte de los administradores.
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Producir un reporte de utilidades divisionales que mida de una manera razonable el desempeño económico de la división.
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Verificar los resultados con las metas establecidas.
Señala Mueller (1999: 180) que los precios de transferencia pueden utilizarse para otro tipo de objetivos, tales como:
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La minimización del pago de los impuestos sobre ingresos en el mundo
El sistema de precios de transferencia se puede usar para llevar las utilidades gravables de un país que tenga una tasa fiscal alta a otro país que tenga una tasa menor; el resultado final es que la empresa multinacional obtendrá más utilidades después de que se haya hecho el pago de los impuestos.
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La minimización del pago de los impuestos sobre importaciones
Page 178
Los precios de transferencia pueden reducir las tarifas. Los derechos de importación se aplican por lo regular a las transferencias intercompañías así como a las ventas hechas a otros compradores. Si los bienes son transferidos a precios bajos, las tarifas pagadas serán más bajas.
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Evitar las restricciones financieras
En un país que restringe la cantidad de dividendos en efectivo que pueden salir de sus fronteras bajo la forma de pagos de dividendos. La fijación de un precio de transferencia alto sobre los bienes importados hacia ese país, puede facilitar el movimiento deseado de efectivo porque la subsidiaria importadora debe remitir el pago por la mercancía.
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El manejo de las fluctuaciones cambiarias
Un país con problemas en su balanza de pagos puede devaluar su...
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- Contaduría internacional
- Siglas utilizadas
- Factores que influyen en la internacionalización de la contabilidad
- Prólogo
- Definición y división de la contabilidad internacional
- Nota al lector
- Introducción
- Sistemas contables
- Normatización contable internacional
- Organismos internacionales de normatización contable
- Marco conceptual para la preparación y presentación de los estados financieros
- Estándares Internacionales de Contabilidad IAS - Estándares Internacionales de Reportes Financieros IFRS
- Directrices para las PYME, emitidas por la ISAR-UNCTAD
- Estándares internacionales para las empresas del sector público, la regulación de la IFAC
- La auditoría internacional normatizada por la IFAC
- Análisis de estados financieros en la contabilidad internacional
- Las empresas multinacionales
- Precios de transferencia
- Educación, formación y cualificación profesional en el contexto contable internacional
- Códigos de buen gobierno
- Conclusiones
- Bibliografía
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