IMPACT ASSESSMENT SYSTEM OF INTERNATIONAL ACCOUNTING STANDARD No. 38 ON TRANSFER PRICING IN TIRE COMPANY IN THE CITY VALENCIA, CARABOBO
This research aims to evaluate the impact of the valuation system of the International Accounting Standard No. 38 on transfer pricing in a tire company in the municipality of Valencia, Carabobo state and was conducted by the description of the methodology set IAS 38 for the valuation of intangibles, in relation to the provisions of the Law on Income Tax on Transfer Pricing. This study focused on highlighting the importance of operations for the cession of marks and accounting and tax that are
... and tax that are conducive to assess their impact on the determination of the method of transfer prices applicable conditions and if the valuation established in the accounting standard , it is applicable as regards transfer pricing. The research was descriptive, not experimental, whose information is managed by the document review, shaping it into an array of content. The results allowed us to highlight the importance of accounting principles, tax laws and their interpretations and influences the accounting recognition as an initial value but is not the only factor affecting the analysis of prices of transactions between related parties in the case assignment of use of trademarks between a multinational or transnational group on transfer pricing.