Informes Comisión Económica para América Latina
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Comisión Económica para América Latina

Concerns surrounding transfer pricing have long been recognized by ECLAC. The issue came to light in the 1950s in connection with the difficulties Latin American countries faced in terms of widening deficits in their trade  balance and balance of payments. One cause of these deficits was the overvaluation of imports and undervaluation of exports in transactions in goods and services between companies that had an international relationship (parent companies and their affiliates in the countries of the region), which had a negative impact on our economies’ external-sector accounts.