No solamente para propósitos
económicos,
también por
administración y
control, pero
tenemos pocas
transacciones con
ellas”
Empresas extranjeras
“Somos relacionadas por propósitos económicos y
estratégicos”
2008-2009 2010-2012 2013-2015
2008-2015
Principales Aspectos de Precios de Transferencia
Comparability Analysis
2008 - 2013 2014 - 2015
Main functions were
not according with
firm/sector reality
Companies “did not
had contracts”
Different market
segments in relation
with their comparables
Companies have
contracts or at least
they recognize they
have had in the past
Almost same market
segments in relation
with their comparables
Main functions are more
accurate with reality
5
Principales Aspectos de Precios de Transferencia
Selección de Metodos y
Ajustes de Capital
2008 - 2013 2014 - 2015
Precio
Comparable No
Controlado
Precio Comparable
No Controlado
Método del
Margen Neto
Transaccional
Principales Aspectos de Precios de Transferencia
Decisión de los Tribunales
2008 - 2013 2014 - 2015
La mayoría de las decisiones los
tribunales salen a favor de la
Administración Tributaria
6
Principales Aspectos de Precios de Transferencia
Cambios en el comportamiento
de los contribuyentes
2008 - 2013 2014 - 2015
Comportamiento No Cooperativo
(Reactivos)
Comportamiento Cooperativo
(Proactivo)
Curva de
Aprendizaje
Principales Aspectos de Precios de Transferencia
Carga de la
Prueba
Compañías Relacionadas
(2008-2010)
Selección del Método
(2011-2013)
Análisis de Comparabilidad
(2014 - ?)
Idioma:Español
Puntuación: 1983029.5
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https://www.un.org/esa/ffd/wp-.../2015/08/2015TP_Ecuador_es.pdf
Fuente de datos: un
VIEWS ON THE ELABORATION OF MARKET-BASED MECHANISMS :SUBMISSIONS FROM PARTIES
VIEWS ON THE ELABORATION OF MARKET-BASED MECHANISMS :SUBMISSIONS FROM PARTIES
Idioma:Español
Puntuación: 1962386.3
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https://daccess-ods.un.org/acc...FCCC/AWGLCA/2011/MISC.2&Lang=S
Fuente de datos: ods
REPORT OF THE INDEPENDENT EXPERT ON THE QUESTION OF HUMAN RIGHTS AND EXTREME POVERTY, MAGDALENA SEPULVEDA CARMONA : ADDENDUM
While the independent expert welcomes the Government’s efforts to tackle unemployment
by addressing skills development and reinserting people into the labour market, she
reminds the Government that employment activation policies must be implemented from a
human rights approach.
54. (...) This is
particularly important when individuals are required to enter the job market in times of
recession and high unemployment. (...) Activation policies should be designed to increase the
participation of women in the labour market, while enabling them (in particular, single
mothers) to balance employment and parenting.
Idioma:Español
Puntuación: 1636769
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daccess-ods.un.org/acce...en&DS=A/HRC/17/34/ADD.2&Lang=S
Fuente de datos: ods
VISIT TO ZIMBABWE : REPORT OF THE SPECIAL RAPPORTEUR ON THE RIGHT TO FOOD
The availability of food is predicated on the existence of sufficient food produced
from natural resources or for sale in the market to satisfy the needs of the population,
whether by cultivating land or by engaging in animal husbandry, fishing, hunting or any
other ways of obtaining food (A/HRC/34/48/Add.1, para. 24). (...) The Special
Rapporteur visited local supermarkets in Harare where she observed that while an ample
amount of diversified food was available on the market, high inflation rates and food prices
14 Zimbabwe Vulnerability Assessment Committee, “2019 Urban Livelihood Assessment Report”,
Powerpoint presentation, 2019, p. 107. (...) Affordable basic
commodities should be available on the market for households with reasonable to low
incomes, in order to reduce the burden on social welfare.
59.
Idioma:Español
Puntuación: 1595107.3
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https://daccess-ods.un.org/acc...en&DS=A/HRC/43/44/ADD.2&Lang=S
Fuente de datos: ods
REPORT OF THE INDEPENDENT EXPERT ON THE EFFECTS OF FOREIGN DEBT AND OTHER RELATED INTERNATIONAL FINANCIAL OBLIGATIONS OF STATES ON THE FULL ENJOYMENT OF ALL HUMAN RIGHTS, PARTICULARLY ECONOMIC, SOCIAL AND CULTURAL RIGHTS, CEPHAS LUMINA : ADDENDUM
He further encourages the Government to
consider establishing mechanisms that would ensure transparent public consultation and the
free and informed participation of all segments of society, particularly ethnic minorities and
the poorest, in the decision-making relating to and monitoring of public finances.
31. (...) The slow recovery of the world economy may undercut growth prospects through
reduced or disrupted global trade and knock-on effects (e.g. trade protection barriers) on
Vietnamese exports, an important contributor to the country’s growth.38 GDP growth is
likely to slow over the medium term as a result of the financial market turmoil and
recessionary conditions in Europe and the United States, the country’s largest export
markets.
41. (...) Since 1986, the Government has pursued a policy of Doi Moi (economic renewal),
which laid the foundations for a market-driven economy. The country has since
experienced rapid economic growth, as well as improved economic opportunities and
incentives, permitting household incomes to grow along with increased household
consumption and savings.
46.
Idioma:Español
Puntuación: 1475211.3
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daccess-ods.un.org/acce...en&DS=A/HRC/20/23/ADD.1&Lang=S
Fuente de datos: ods
REPORT OF THE INDEPENDENT EXPERT ON THE EFFECTS OF FOREIGN DEBT AND OTHER RELATED INTERNATIONAL FINANCIAL OBLIGATIONS OF STATES ON THE FULL ENJOYMENT OF ALL HUMAN RIGHTS, PARTICULARLY ECONOMIC, SOCIAL AND CULTURAL RIGHTS ON HIS MISSION TO TUNISIA : NOTE / BY THE SECRETARIAT
Shrinking the public sector may increase
unemployment and further entrench discriminatory patterns in the Tunisian labour market,
as a reduction of jobs in the public sector will disproportionally affect women working in
public administration, education and health services. (...) The Independent Expert would also like to express his caution about potential labour
market reforms. As underlined in a recent report, there is no empirical evidence that
14 Observatoire Tunisien de l’Economie, “Public debt: will Tunisia overcome the ‘Wall of Debt’?”
(...) A/HRC/37/54/Add.1
8 GE.18-03585
austerity-related labour market reforms, such as facilitating the lay-off of workers or
freezing or reducing wages, have resulted in increased economic growth, employment, or a
better situation for workers.19
B.
Idioma:Español
Puntuación: 1444648
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https://daccess-ods.un.org/acc...en&DS=A/HRC/37/54/ADD.1&Lang=S
Fuente de datos: ods
REPORT OF THE SPECIAL RAPPORTEUR ON THE RIGHT TO FOOD, OLIVIER DE SCHUTTER : ADDENDUM
First, they must increase market access for agricultural products. All
quantitative restrictions or other non-tariff measures except those justified by health and safety
reasons should be replaced by tariffs (art. 4.2), which the members are subsequently bound to
reduce (art. 4.1). (...) In the Ministerial Doha Declaration of 14 November 2001, WTO members committed
themselves to comprehensive negotiations aimed at: substantial improvements in market access;
reductions of, with a view to phasing out, all forms of export subsidies; and substantial
reductions in trade-distorting domestic support. (...) That dependency is
further increased by the fact that, in order to comply with the standards of global retailers,
farmers wishing to be included in global supply chains must use external inputs, including
improved varieties of seeds, often supplied by companies which occupy an oligopolistic position
on the market. As a result, the farming sector is increasingly divided between one segment which
has access to high-value markets and therefore, to the best technologies, inputs, credit, public
support and political influence, and another segment which is left to serve only the low-value,
domestic markets, and is comparatively neglected and marginalized, particularly as new tastes
are introduced through international trade which they cannot satisfy.
26.
Idioma:Español
Puntuación: 1438900.6
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daccess-ods.un.org/acce...pen&DS=A/HRC/10/5/ADD.2&Lang=S
Fuente de datos: ods
NOTE VERBALE DATED 2005/03/18 FROM THE PERMANENT MISSION OF ITALY TO THE UNITED NATIONS OFFICE AT GENEVA ADDRESSED TO THE OFFICE OF THE UNITED NATIONS HIGH COMMISSIONER FOR HUMAN RIGHTS
The possibility of using TV sets for interactive services and the opportunity for
integrating editorial content in the press with video programmes open up new prospects for the
development of the market. In this wider multimedia context the division of the communications
market into limited segments, each with an anti-competitive ceiling on audience share, no longer
appears to be compatible with the strong impetus exerted by new technologies, which is
encouraging companies to seek cross-fertilisation and synergies. (...) In resolution 136/05/CONS, the Communications Regulatory Authority recently adopted
seven measures to foster competition on the digital terrestrial market, mainly based on
the obligation to invest in expanding the network, the obligation to provide independent
third-party programme content suppliers with 40% of available frequencies in order to
give low-cost television market access to new broadcasters, and the obligation on
Publitalia to act according to the principles of transparency and non-discrimination on the
publicity market.
(...) An asymmetric provision is envisaged whereby telecommunications operators whose revenues in the
telecommunications services market, as defined by Article 18 of the Electronic Communications Code
(Legislative Decree 259/2003), exceed 40% of total revenues for that market may not obtain revenues in
the integrated communications system of more than 10% of those of the sector itself.
Idioma:Español
Puntuación: 1399539
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daccess-ods.un.org/acce...pen&DS=E/CN.4/2005/G/20&Lang=S
Fuente de datos: ods
REPORT OF THE SPECIAL RAPPORTEUR ON EXTREME POVERTY AND HUMAN RIGHTS ON HIS MISSION TO SAUDI ARABIA : NOTE / BY THE SECRETARIAT
Although social protection is a generic term used
to describe a diverse array of policy approaches (see A/69/297, para. 21), a recent
Organization of Islamic Cooperation (OIC) report defines it as including contributory social
insurance programmes, labour market programmes and non-contributory social assistance
programmes.11 The focus in the present report will be predominantly on non-contributory
social assistance programmes that are mostly directed to the poorer segments of Saudi
society.
22. (...) Many dealing with women seem more concerned to teach them sewing,
embroidery, cooking and other traditional jobs than with giving them skills that are in
serious demand in the labour market. In terms of government policy, the King Khalid
Foundation has called for the creation of a ministerial committee to design and implement
improved policies. (...) However, the fact that they still make up a tiny percentage of the labour
market, and are effectively prevented from performing a great many occupations,
significantly constrains the economic potential and social development of Saudi Arabia.
Idioma:Español
Puntuación: 1356828.9
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https://daccess-ods.un.org/acc...en&DS=A/HRC/35/26/ADD.3&Lang=S
Fuente de datos: ods
VISIT TO THE EUROPEAN UNION :REPORT OF THE SPECIAL RAPPORTEUR ON EXTREME POVERTY AND HUMAN RIGHTS, OLIVIER DE SCHUTTER
The benefits arising from labour market improvements have been
unequally distributed. (...) The result is a skewed picture where the median
income threshold may end up at a deceptively low level, leaving out segments of low-income
earners from the poverty count and therefore from official statistics.
14. (...) The proposed recommendation for a European Child Guarantee refers to the need for
member States to adopt labour market integration measures for parents or guardians and
income support to families and households, so that financial barriers do not prevent children
from accessing quality services.
Idioma:Español
Puntuación: 1354929.7
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https://daccess-ods.un.org/acc...en&DS=A/HRC/47/36/ADD.1&Lang=S
Fuente de datos: ods
