{"id":9102,"date":"2026-02-28T09:49:00","date_gmt":"2026-02-28T14:49:00","guid":{"rendered":"https:\/\/www.icesi.edu.co\/editorial\/?p=9102"},"modified":"2026-08-19T14:48:24","modified_gmt":"2026-08-19T19:48:24","slug":"precios-de-transferencia-volumen-2","status":"publish","type":"post","link":"https:\/\/www.icesi.edu.co\/editorial\/precios-de-transferencia-volumen-2\/","title":{"rendered":"Precios de transferencia (volumen 2)"},"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%2Fbitstreams%2Ffe33c183-8d13-47f7-a3f4-79e8dd890339%2Fdownload&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:\/\/docs.google.com\/viewer?url=https%3A%2F%2Frepository.icesi.edu.co%2Fbitstreams%2Ffe33c183-8d13-47f7-a3f4-79e8dd890339%2Fdownload&#038;hl=en\" 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\/bitstreams\/fe33c183-8d13-47f7-a3f4-79e8dd890339\/download\" download target=\"_blank\" rel=\"noopener\">Download\/Descargar <\/a><\/p><\/div>\n<strong>T\u00edtulo completo:<\/strong> Precios de transferencia (vol. 2)<br \/>\n<strong>Autores:<\/strong> Rafael Parra, Clara In\u00e9s Ram\u00edrez, Gast\u00f3n Fiorentino, Javier Blel y Jorge Angarita.<br \/>\n<strong>Editorial:<\/strong> Universidad Icesi.<br \/>\n<strong>A\u00f1o de edici\u00f3n:<\/strong> 2026 | <strong>ISBN:<\/strong> 978-628-7814-27-1.<br \/>\n<span id=\"post-ratings-9102\" class=\"post-ratings\" data-nonce=\"924b274158\"><img decoding=\"async\" id=\"rating_9102_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(9102, 1, '1 estrella');\" onmouseout=\"ratings_off(5, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_9102_2\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"2 estrellas\" title=\"2 estrellas\" onmouseover=\"current_rating(9102, 2, '2 estrellas');\" onmouseout=\"ratings_off(5, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_9102_3\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"3 estrellas\" title=\"3 estrellas\" onmouseover=\"current_rating(9102, 3, '3 estrellas');\" onmouseout=\"ratings_off(5, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_9102_4\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"4 estrellas\" title=\"4 estrellas\" onmouseover=\"current_rating(9102, 4, '4 estrellas');\" onmouseout=\"ratings_off(5, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_9102_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(9102, 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_9102_text\"><\/span><\/span><span id=\"post-ratings-9102-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.2.2026\" 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-volumen-2-72910\"><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-volumen-2-72910\"><li class=\"tab-pane active\" id=\"ert_pane1-0\"><p style=\"text-align: justify;\">Este volumen ofrece un an\u00e1lisis integral y actualizado de los precios de transferencia desde una perspectiva t\u00e9cnica, normativa y pr\u00e1ctica. A partir del principio de plena competencia, desarrolla los m\u00e9todos de valoraci\u00f3n, la selecci\u00f3n de comparables, el an\u00e1lisis funcional y la documentaci\u00f3n probatoria, incorporando el contexto <i>Base Erosion and Profit Shifting (BEPS)<\/i>, las tendencias internacionales y la experiencia litigiosa. Con casos ilustrativos, revisi\u00f3n de sentencias y herramientas para la gesti\u00f3n del riesgo fiscal, la obra articula teor\u00eda y aplicaci\u00f3n en escenarios complejos. Un referente indispensable para tributaristas, asesores, administraciones fiscales y multinacionales que enfrentan los desaf\u00edos de la fiscalizaci\u00f3n internacional contempor\u00e1nea.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3mo citar (APA):<\/strong> Parra, R., Ram\u00edrez, C.I., Fiorentino, G., Blel, J. y Angarita, J. (2026). <i>Precios de transferencia (vol. 2)<\/i>. Cali: Editorial Universidad Icesi. DOI: <a href=\"https:\/\/repository.icesi.edu.co\/statistics\/items\/cfd75ee4-bc49-4c8f-8c2e-0ff9f241e1d8\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.18046\/EUI\/ee.2.2026<\/a><\/p><\/li><li class=\"tab-pane \" id=\"ert_pane1-1\"><strong>Tabla de contenido:<\/strong><\/p>\n<p><strong><u>M\u00f3dulo 1<\/u><\/strong><br \/>\n<strong>| Sesi\u00f3n 1 | Contexto y evoluci\u00f3n<\/strong><br \/>\n<strong>| Sesi\u00f3n 2 | Aplicaci\u00f3n pr\u00e1ctica del r\u00e9gimen de precios de Transferencia: Una mirada regional<\/strong><\/p>\n<p><strong><u>M\u00f3dulo 2<\/u><\/strong><br \/>\n<strong>| Sesi\u00f3n 3 | Contexto internacional: gu\u00edas de precios de transferencia y su aplicaci\u00f3n<\/strong><\/p>\n<p><strong><u>M\u00f3dulo 3<\/u><\/strong><br \/>\n<strong>| Sesi\u00f3n 4 | Contexto internacional<\/strong><br \/>\n<strong>| Sesi\u00f3n 5 | Acuerdos Anticipados de Precios de Transferencia (APA), MAP e ICAP<\/strong><\/p>\n<p><strong><u>M\u00f3dulo 4<\/u><\/strong><br \/>\n<strong>| Sesi\u00f3n 6 | Auditorias y Pronunciamientos del C.E.<\/strong><\/p>\n<p><strong><u>M\u00f3dulo 5<\/u><\/strong><br \/>\n<strong>| Sesi\u00f3n 7 | Situaci\u00f3n pr\u00e1ctica de los contribuyentes<\/strong><br \/><\/li><li class=\"tab-pane \" id=\"ert_pane1-2\"><ul>\n<li style=\"text-align: justify;\"><b>Rafael Parra<\/b>, Deloitte (Colombia)<\/li>\n<li style=\"text-align: justify;\"><b>Clara In\u00e9s Ram\u00edrez<\/b> (Colombia)<\/li>\n<li style=\"text-align: justify;\"><b>Gast\u00f3n Fiorentino<\/b>, IG TP Experts (Argentina)<\/li>\n<li style=\"text-align: justify;\"><b>Javier Blel Bitar<\/b>, Deloitte (Colombia)<\/li>\n<li style=\"text-align: justify;\"><b>Jorge Angarita<\/b>, KPMG (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\">Transfer Pricing (vol. 2).<\/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.2.2026\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.18046\/EUI\/ee.2.2026<\/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;\">Autores:<\/p>\n<\/th>\n<td class=\"data last\">Rafael Parra, Clara In\u00e9s Ram\u00edrez, Gast\u00f3n Fiorentino, Javier Blel y Jorge Angarita.<\/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\">978-628-7814-27-1.<\/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\">Febrero de 2026.<\/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\">236.<\/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:\/\/hdl.handle.net\/10906\/130775\" 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: Precios de transferencia (vol. 2) Autores: Rafael Parra, Clara In\u00e9s Ram\u00edrez, Gast\u00f3n Fiorentino, Javier Blel y Jorge Angarita. Editorial: Universidad Icesi. A\u00f1o de edici\u00f3n: 2026 | ISBN: 978-628-7814-27-1. Orientaciones conceptuales y controversias en la aplicaci\u00f3n de los Precios de transferencia<\/p>\n","protected":false},"author":3,"featured_media":9104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[166],"tags":[375,727,887,888,891,929,1049],"class_list":["post-9102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ediciones-especiales","tag-comercio-internacional","tag-libro-de-divulgacion","tag-precios-de-transferencia","tag-organizacion-para-la-cooperacion-y-el-desarrollo-economicos-ocde","tag-lineamientos-internacionales","tag-fne","tag-1049"],"_links":{"self":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/9102","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=9102"}],"version-history":[{"count":5,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/9102\/revisions"}],"predecessor-version":[{"id":9249,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/9102\/revisions\/9249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/media\/9104"}],"wp:attachment":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/media?parent=9102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/categories?post=9102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/tags?post=9102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}