Published work by a Douglas College Student Alumni. This book has been prepared by the Inter-American Center of Tax Administrations (CIAT) thanks to the financing provided by the International Cooperation Agency (GIZ) of the Federal Republic of Germany in the framework of the program titled: ‘Fighting Against Tax Evasion in Latin America and the Caribbean, through CIAT’. This program allowed for a database to be developed with information on regulatory and administrative aspects relating to the control of transfer prices. The database was published in 2018 and is available at CIAT Data. From acknowledgement section of work.