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The book is edited by the prestigious company Thomson Reuters. The coordinator and one of the authors is Mr. Enrique Díaz Tong, TP Consulting Partner. This work is divided into three parts: in the first one, the general concepts of Transfer Pricing are discussed; then the transfer pricing rules of the following countries are analyzed: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru and the United States of America; and finally, relation between BEPS (Base Erosion of Profit Shiftings) and Transfer Pricing rules are explained.

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