At the 8th Latin American Regional Meeting held by the IFA, in discussion table number 2 with the theme “Actions 10 and 13 of the BEPS Plan” and that had as a panelist Karilin Arenas (Partner of TP Consulting Ecuador), analyzed the effects of the change in the documentation for transfer prices and the application of the Uncontrolled Comparable Price for commodities, also known as the “Sixth Method”. Regarding the sixth method, it can be pointed out that it has been one of the methods of control in the matter of Transfer Pricing in Ecuador with greater impact in determination and payment of differences.
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