The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru

Authors

  • Tulio Tartarini Tamburini Pontificia Universidad Católica del Perú

    Abogado por la Pontificia Universidad Católica del Perú. Máster en Tributación Internacional por la Universidad de Nueva York, Estados Unidos. Posgrado en Precios de Transferencia por la Universidad de Leiden, Holanda. Socio de Rodrigo, Elías & Medrano Abogados.

Keywords:

Transfer Pricing, Arm’s Length Principle, Secondary Adjustment, Primary Adjustment, Compensating Adjustment, Correlative Adjustment, Income Tax

Abstract

This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also elaborates some terminological precisions concerning adjustments on transfer pricing, defining the primary adjustments, the compensating ones, the correlative ones and, in more depth, the secondary ones. Likewise, the author explains the way secondary adjustments of transfer prices are regulated by the Peruvian Income Tax Law.

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Published

2016-02-07

How to Cite

Tartarini Tamburini, T. (2016). The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru. IUS ET VERITAS, 24(52), 28–44. Retrieved from https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369

Issue

No. 52 (2016)

Section

Artículos

License

Copyright (c) 2017 IUS ET VERITAS

Creative Commons License

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