The preference of Peruvian Income Tax Law for the use of domestic comparables over foreign ones for transfer pricing analysis: a blank set?
Based on the recent works of organizations involved in international taxation, this paper addresses the prevalence the Peruvian Income Tax Law grants to local comparables. For such purpose, the author proposes some potential solutions to face the absence of local comparables in our jurisdiction, and...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| 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/22634 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22634 |
| Access Level: | acceso abierto |
| Palabra clave: | transfer pricing local comparables income tax international taxation databases precios de transferencia comparables locales impuesto a la renta tributación internacional bases de datos |
| Sumario: | Based on the recent works of organizations involved in international taxation, this paper addresses the prevalence the Peruvian Income Tax Law grants to local comparables. For such purpose, the author proposes some potential solutions to face the absence of local comparables in our jurisdiction, and how through them efficient market differences adjustments can be made. |
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