{"id":7579,"date":"2023-10-06T16:31:00","date_gmt":"2023-10-06T21:31:00","guid":{"rendered":"https:\/\/www.icesi.edu.co\/editorial\/?p=7579"},"modified":"2025-12-04T10:23:01","modified_gmt":"2025-12-04T15:23:01","slug":"precios-de-transferencia","status":"publish","type":"post","link":"https:\/\/www.icesi.edu.co\/editorial\/precios-de-transferencia\/","title":{"rendered":"Precios de transferencia"},"content":{"rendered":"<div class=\"ead-preview\"><div class=\"ead-document\" style=\"position: relative;\"><div class=\"ead-iframe-wrapper\"><iframe src=\"\/\/docs.google.com\/viewer?url=https%3A%2F%2Frepository.icesi.edu.co%2Fbiblioteca_digital%2Fbitstream%2F10906%2F111993%2F3%2Fvilla_precios_transferencia_2023.pdf&amp;embedded=true&amp;hl=en\" title=\"Embedded Document\" class=\"ead-iframe\" style=\"width: 0px;height: 0px;border: none;visibility: hidden;\"><\/iframe><\/div>\t\t\t<div class=\"ead-document-loading\" style=\"width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;\">\n\t\t\t\t<div class=\"ead-loading-wrap\">\n\t\t\t\t\t<div class=\"ead-loading-main\">\n\t\t\t\t\t\t<div class=\"ead-loading\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/embed-any-document\/images\/loading.svg\" width=\"55\" height=\"55\" alt=\"Loader\">\n\t\t\t\t\t\t\t<span>Loading...<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ead-loading-foot\">\n\t\t\t\t\t\t<div class=\"ead-loading-foot-title\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/embed-any-document\/images\/EAD-logo.svg\" alt=\"EAD Logo\" width=\"36\" height=\"23\"\/>\n\t\t\t\t\t\t\t<span>Taking too long?<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t<div class=\"ead-document-btn ead-reload-btn\" role=\"button\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/embed-any-document\/images\/reload.svg\" alt=\"Reload\" width=\"12\" height=\"12\"\/> Reload document\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<span>|<\/span>\n\t\t\t\t\t\t\t<a href=\"https:\/\/repository.icesi.edu.co\/biblioteca_digital\/bitstream\/10906\/111993\/3\/villa_precios_transferencia_2023.pdf\" class=\"ead-document-btn\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/embed-any-document\/images\/open.svg\" alt=\"Open\" width=\"12\" height=\"12\"\/> Open in new tab\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><p class=\"embed_download\"><a href=\"https:\/\/repository.icesi.edu.co\/biblioteca_digital\/bitstream\/10906\/111993\/3\/villa_precios_transferencia_2023.pdf\" download target=\"_blank\" rel=\"noopener\">Download\/Descargar <\/a><\/p><\/div>\n<strong>T\u00edtulo completo:<\/strong> Orientaciones conceptuales y controversias en la aplicaci\u00f3n de los Precios de transferencia<br \/>\n<strong>Autor:<\/strong> Carlos Hern\u00e1n Villa Loaiza.<br \/>\n<strong>Editorial:<\/strong> Universidad Icesi.<br \/>\n<strong>A\u00f1o de edici\u00f3n:<\/strong> 2023 | <strong>ISBN:<\/strong> 978-628-7630-16-1.<br \/>\n<span id=\"post-ratings-7579\" class=\"post-ratings\" data-nonce=\"e97adab6c3\"><img decoding=\"async\" id=\"rating_7579_1\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"1 estrella\" title=\"1 estrella\" onmouseover=\"current_rating(7579, 1, '1 estrella');\" onmouseout=\"ratings_off(5, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; 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border: 0px;\" \/><img decoding=\"async\" id=\"rating_7579_5\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"5 estrellas\" title=\"5 estrellas\" onmouseover=\"current_rating(7579, 5, '5 estrellas');\" onmouseout=\"ratings_off(5, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/> (<strong>2<\/strong> votos, promedio: <strong>5,00<\/strong> sobre 5)<br \/><span class=\"post-ratings-text\" id=\"ratings_7579_text\"><\/span><\/span><span id=\"post-ratings-7579-loading\" class=\"post-ratings-loading\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/loading.gif\" width=\"16\" height=\"16\" class=\"post-ratings-image\" \/>Loading...<\/span>\n<script type=\"text\/javascript\" src=\"\/\/cdn.plu.mx\/widget-popup.js\"><\/script><a href=\"https:\/\/plu.mx\/plum\/a\/?doi=10.18046\/EUI\/ee.12.2023\" data-popup=\"right\" data-size=\"large\" class=\"plumx-plum-print-popup\" data-site=\"plum\" data-hide-when-empty=\"true\" data-lang=\"es\" target=\"_blank\" rel=\"noopener\">Orientaciones conceptuales y controversias en la aplicaci\u00f3n de los Precios de transferencia<\/a><br \/>\n<div class=\"osc-res-tab tabbable   osc-tabs-left\"><div style=\"clear:both;width: 100%;\"><ul class=\"nav osc-res-nav nav-pills osc-tabs-left-ul\" id=\"oscitas-restabs-1-precios-de-transferencia-87091\"><li class=\"active\"><a href=\"#ert_pane1-0\" data-toggle=\"tab\">Descripci\u00f3n<\/a><\/li><li class=\"\"><a href=\"#ert_pane1-1\" data-toggle=\"tab\">Contenido<\/a><\/li><li class=\"\"><a href=\"#ert_pane1-2\" data-toggle=\"tab\">Autor(es)<\/a><\/li><li class=\"\"><a href=\"#ert_pane1-3\" data-toggle=\"tab\">Catalogaci\u00f3n<\/a><\/li><\/ul><\/div><div style=\"clear:both;width: 100%;\"><ul class=\"tab-content\" id=\"oscitas-restabcontent-1-precios-de-transferencia-87091\"><li class=\"tab-pane active\" id=\"ert_pane1-0\"><p style=\"text-align: justify;\">Este libro presenta, de forma estructurada, las memorias de las Jornadas Acad\u00e9micas en <i>Derecho Tributario. Precios de transferencia: Colombia frente a la OCDE<\/i>, y su prop\u00f3sito principal consiste en difundir lo tratado durante este evento acad\u00e9mico a un p\u00fablico m\u00e1s amplio. Desde una perspectiva interdisciplinaria, el \u00e9nfasis se centr\u00f3 en la forma de dirimir los conflictos que se origina en el r\u00e9gimen de precios de transferencia. Por esta raz\u00f3n, su contenido comprende desde uan introducci\u00f3n general al r\u00e9gimen de preceios de transferencia, hasta la identificaci\u00f3n de los conflictos en la aplicaci\u00f3n de los lineamientos internacionales frente a la norma tributaria colombiana, y c\u00f3mo han sido dirimidos por la jurisprudencia del Consejo de Estado.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3mo citar (APA):<\/strong> Villa Loaiza, C.H. (2023). <i>Orientaciones conceptuales y controversias en la aplicaci\u00f3n de los Precios de transferencia<\/i>. Cali: Editorial Universidad Icesi. DOI: <a href=\"https:\/\/doi.org\/10.18046\/EUI\/ee.12.2023\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.18046\/EUI\/ee.12.2023<\/a><\/p><\/li><li class=\"tab-pane \" id=\"ert_pane1-1\"><strong>Tabla de contenido:<\/strong><\/p>\n<p>Presentaci\u00f3n<br \/>\n<i>Mario Alberto Cajas Sarria y John William Rosso Murillo<\/i><\/p>\n<p>Pr\u00f3logo<br \/>\nAgradecimientos<br \/>\nGlosario<\/p>\n<p>Introducci\u00f3n<\/p>\n<p><strong>1 \/ Conceptos, criterios y m\u00e9todos de Precios de transferencia<\/strong><\/p>\n<p><strong>2 \/ Orientaciones conceptuales y controversias en su aplicaci\u00f3n<\/strong><\/p>\n<p><strong>3 \/ Decisiones judiciales relevantes del Consejo de Estado en materia de precios de transferencia: 2015-2021<\/strong><\/p>\n<p><strong>4 \/ Ronda de preguntas<\/strong><\/p>\n<p>Anexo &#8211; Listado de Sentencias del Consejo de Estado<br \/>\nReferencias<br \/><\/li><li class=\"tab-pane \" id=\"ert_pane1-2\"><ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/orcid.org\/0000-0003-4925-4549\" target=\"_blank\" title=\"ORCID iD\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1012\" src=\"http:\/\/www.icesi.edu.co\/editorial\/wp-content\/uploads\/2020\/06\/ORCIDiD_icon16x16.png\" style=\"margin-right: 6px;\" alt=\"Icono ORCID\" width=\"16\" height=\"16\"><\/a><b>Carlos Hern\u00e1n Villa Loaiza<\/b>, Universidad Icesi (Cali, Colombia)<\/li>\n<\/ul><\/li><li class=\"tab-pane \" id=\"ert_pane1-3\"><table>\n<tbody>\n<tr class=\"first odd\">\n<th width=\"160\">\n<p style=\"text-align: left;\">T\u00edtulo (ingl\u00e9s):<\/p>\n<\/th>\n<td class=\"data last\">Conceptual guidelines and controversies in the application of Transfer Pricing.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">DOI\/URL:<\/p>\n<\/th>\n<td class=\"data last\"><a href=\"https:\/\/doi.org\/10.18046\/EUI\/ee.12.2023\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.18046\/EUI\/ee.12.2023<\/a><\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Editorial(es):<\/p>\n<\/th>\n<td class=\"data last\">Editorial Universidad Icesi.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Autor:<\/p>\n<\/th>\n<td class=\"data last\">Carlos Hern\u00e1n Villa Loaiza.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Palabras clave:<\/p>\n<\/th>\n<td class=\"data last\">Precios de transferencia, Comercio internacional.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">ISBN:<\/p>\n<\/th>\n<td class=\"data last\">978-628-7630-16-1.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Fecha de edici\u00f3n:<\/p>\n<\/th>\n<td class=\"data last\">Octubre de 2023.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">No. de p\u00e1ginas:<\/p>\n<\/th>\n<td class=\"data last\">82.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Idioma(s):<\/p>\n<\/th>\n<td class=\"data last\">Espa\u00f1ol.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Formato(s):<\/p>\n<\/th>\n<td class=\"data last\">Libro electr\u00f3nico (PDF).<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Alto x ancho:<\/p>\n<\/th>\n<td class=\"data last\">21,5 x 14 cm<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Colecci\u00f3n:<\/p>\n<\/th>\n<td class=\"data last\">Ediciones especiales.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Producto:<\/p>\n<\/th>\n<td class=\"data last\">Libro de divulgaci\u00f3n.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Observaciones:<\/p>\n<\/th>\n<td class=\"data last\">Incluye referencias bibliogr\u00e1ficas.<\/td>\n<\/tr>\n<tr class=\"last odd\">\n<th>\n<p style=\"text-align: left;\">Registro DSpace:<\/p>\n<\/th>\n<td class=\"data last\"><a href=\"https:\/\/doi.org\/10.18046\/EUI\/ee.12.2023\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1012\" src=\"http:\/\/www.icesi.edu.co\/editorial\/wp-content\/uploads\/2016\/04\/downloadIcon-e1460499009176.png\" alt=\"Icono de Repositorio - Contenido en la Nube\" width=\"25\" height=\"25\"><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/li><\/ul><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00edtulo completo: Orientaciones conceptuales y controversias en la aplicaci\u00f3n de los Precios de transferencia Autor: Carlos Hern\u00e1n Villa Loaiza. Editorial: Universidad Icesi. A\u00f1o de edici\u00f3n: 2023 | ISBN: 978-628-7630-16-1. Orientaciones conceptuales y controversias en la aplicaci\u00f3n de los Precios de transferencia<\/p>\n","protected":false},"author":3,"featured_media":7580,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[166],"tags":[265,375,465,727,838,887,888,889,890,891,929],"class_list":["post-7579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ediciones-especiales","tag-fcae","tag-comercio-internacional","tag-descarga-gratuita","tag-libro-de-divulgacion","tag-838","tag-precios-de-transferencia","tag-organizacion-para-la-cooperacion-y-el-desarrollo-economicos-ocde","tag-derecho-tributario","tag-norma-tributaria","tag-lineamientos-internacionales","tag-fne"],"_links":{"self":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/7579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/comments?post=7579"}],"version-history":[{"count":8,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/7579\/revisions"}],"predecessor-version":[{"id":8976,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/7579\/revisions\/8976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/media\/7580"}],"wp:attachment":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/media?parent=7579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/categories?post=7579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/tags?post=7579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}