Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?

Authors

  • Renee Antonieta Villagra Cayamana Pontifical Catholic University of Peru image/svg+xml

DOI:

https://doi.org/10.18800/iusetveritas.202002.007

Keywords:

Transfer pricing, Secondary adjustment, Constructive dividends, Peruvian income tax

Abstract

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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Author Biography

  • Renee Antonieta Villagra Cayamana, Pontifical Catholic University of Peru

    Profesora ordinaria del Departamento de Derecho de la PUCP. Consultora en Tributación Internacional y Precios de Transferencia. Correo electrónico: rvillagra@pucp.edu.pe

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Published

2020-12-21

Issue

No. 61 (2020)

Section

Artículos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says? (2020). IUS ET VERITAS, 61, 114-126. https://doi.org/10.18800/iusetveritas.202002.007