Resumen

HURTADO ARANEDA, Hugo. TRANSFER PRICING METHODS AND CHILE’S ACCESSION TO THE OECD. Rev. chil. derecho [online]. 2011, vol.38, n.3, pp. 511-544. ISSN 0718-3437.  doi: 10.4067/S0718-34372011000300005.

This article proposes that new legislation be must enacted in Chile in order to comply with the OECD standards on transfer pricing. This paper explores the specific considerations that the new legislation must bear in mind.

Palabras clave : Transfer pricing; Chile.