Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
Tax Administration has issued resolutions assessing deemed dividends as secondary adjustments with the rates of 4.1% or 5% as a consequence of having proposed a primary adjustment in a transfer pricing audit. However, we believe this assessment, in the way that SUNAT is applying it, does not have le...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/23079 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079 |
| Access Level: | acceso abierto |
| Palabra clave: | Precios de transferencia Ajuste secundario Dividendo presunto Impuesto a la renta del Perú Transfer pricing Secondary adjustment Constructive dividends Peruvian income tax |
| Sumario: | Tax Administration has issued resolutions assessing deemed dividends as secondary adjustments with the rates of 4.1% or 5% as a consequence of having proposed a primary adjustment in a transfer pricing audit. However, we believe this assessment, in the way that SUNAT is applying it, does not have legal basis. This position has been ratified by recent Sentences issued by the Fiscal Tribunal. |
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