This report, prepared by Deloitte Touche Tohmatsu transfer pricing specialists with the funding of the IDB, compares the transfer pricing regulations in the OECD guidelines, and in Argentina, Brazil, Mexico, the United States, and Venezuela.

This working paper empirically documents the size of (2) in the rural sector and investigates its consequences for rural development (agricultural growth, patterns of growth and rural poverty) for ten Latin American countries over 1985-2000. The paper provides econometric evidence suggesting...

This paper gives an overview and current status of foreign direct investment (FDI) in Latin America. It discusses the competition among the countries for FDI based on tax considerations and how this competition often contrasts the standards set in the World Trade Organization.

How a government can attract investment and maintain revenue is a perennial question. This paper attempts to answer this question for Latin American governments with respect to investors from the United States. To do so, it describes and analyzes the U.S. tax rules that are applicable to U.S....

We analyse the effect of transfer pricing regulations on trade ows. We base our estimation on a panel gravity model, where the transfer pricing regulations are modeled as trade costs. To abstract from any aggregate demand shocks, we focus on intermediate goods in the car industry. Our results...

We analyse the effect of transfer pricing regulations on trade ows. We base our estimation on a panel gravity model, where the transfer pricing regulations are modeled as trade costs. To abstract from any aggregate demand shocks, we focus on intermediate goods in the car industry. Our results...

Dieser Aufsatz geht aus einer wirtschaftsethischen Perspektive der Frage nach, inwiefern es einen Ressourcenfluch gibt und mit Hilfe welcher institutionellen Vorkehrungen gegenwärtig versucht wird, armen Staaten, die über reiche Rohstoffvorkommen verfügen, eine nachhaltige Entwicklung zu...

This academic work address about the Chilean state owned company (CODELCO) and how it deals with the recommendations of OECD in order to define determined corporate governance. The core of this work is based on establishing a critic analysis to these guidelines. In the last decades, state owned...