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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Autor: Villagra Cayamana, Renee Antonieta
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
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spelling Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?Análisis crítico del ajuste secundario: ¿Todo ajuste por precios de transferencia implica una disposición indirecta de renta como sostiene la SUNAT?Villagra Cayamana, Renee AntonietaPrecios de transferenciaAjuste secundarioDividendo presuntoImpuesto a la renta del PerúTransfer pricingSecondary adjustmentConstructive dividendsPeruvian income taxTax 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.La Administración Tributaria como consecuencia de las fiscalizaciones de precios de transferencia ha venido realizando ajustes secundarios determinando la existencia de dividendos presuntos gravados con las tasas del 4.1% o 5% en base a cualquier ajuste a la base imponible del Impuesto a la Renta por Precios de Transferencia efectuado por ella; sin embargo, consideramos que el ajuste secundario, conforme lo está llevando a cabo la SUNAT, no tiene asidero legal; tal posición ha sido corroborada por recientes pronunciamientos del Tribunal Fiscal los cuales analizaremos en el presente trabajo. Puede conocer los comentarios del autor/a sobre el artículo aquí: https://youtu.be/txb1s_wC2b4 Pontificia Universidad Católica del Perú2020-12-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlapplication/epub+zipapplication/xmlhttp://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079IUS ET VERITAS; No. 61 (2020); 114-126IUS ET VERITAS; Núm. 61 (2020); 114-126IUS ET VERITAS; No. 61 (2020); 114-126IUS ET VERITAS; N. 61 (2020); 114-126IUS ET VERITAS; n. 61 (2020); 114-1261995-2929reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22071http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22137http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22138http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22269https://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/230792024-02-01T15:35:27Z
dc.title.none.fl_str_mv Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
Análisis crítico del ajuste secundario: ¿Todo ajuste por precios de transferencia implica una disposición indirecta de renta como sostiene la SUNAT?
title Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
spellingShingle Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
Villagra Cayamana, Renee Antonieta
Precios de transferencia
Ajuste secundario
Dividendo presunto
Impuesto a la renta del Perú
Transfer pricing
Secondary adjustment
Constructive dividends
Peruvian income tax
title_short Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
title_full Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
title_fullStr Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
title_full_unstemmed Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
title_sort Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
dc.creator.none.fl_str_mv Villagra Cayamana, Renee Antonieta
author Villagra Cayamana, Renee Antonieta
author_facet Villagra Cayamana, Renee Antonieta
author_role author
dc.subject.none.fl_str_mv Precios de transferencia
Ajuste secundario
Dividendo presunto
Impuesto a la renta del Perú
Transfer pricing
Secondary adjustment
Constructive dividends
Peruvian income tax
topic Precios de transferencia
Ajuste secundario
Dividendo presunto
Impuesto a la renta del Perú
Transfer pricing
Secondary adjustment
Constructive dividends
Peruvian income tax
description 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.
publishDate 2020
dc.date.none.fl_str_mv 2020-12-21
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079
url http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22071
http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22137
http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22138
http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/23079/22269
dc.rights.none.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
application/epub+zip
application/xml
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv IUS ET VERITAS; No. 61 (2020); 114-126
IUS ET VERITAS; Núm. 61 (2020); 114-126
IUS ET VERITAS; No. 61 (2020); 114-126
IUS ET VERITAS; N. 61 (2020); 114-126
IUS ET VERITAS; n. 61 (2020); 114-126
1995-2929
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instacron_str PUCP
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reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
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