The application of alternative valuation methods under the transfer pricing regime

Authors

  • Fernando Loayza Jordán Pontificia Universidad Católica del Perú

    Abogado por la Pontificia Universidad Católica del Perú. Estudios en la Facultad de Derecho y en la Facultad de Economía de la Universidad Pompeu Fabra, España. Estudios de especialización en Tributación Internacional y Precios de Transferencia en la Universidad de Leiden, Holanda. Asociado extraordinario de la Asociación Civil IUS ET VERITAS.
  • Martín La Rosa Almenara Universidad Peruana de Ciencias Aplicadas

    Bachiller de Derecho por la Universidad Peruana de Ciencias Aplicadas. Asociado del Estudio Rebaza, Alcázar & De Las Casas.

DOI:

https://doi.org/10.18800/iusetveritas.201703.009

Keywords:

transfer pricing, corporate income tax, valuation methods, other methods, OECD

Abstract

Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”. This paper analyzes the issues of the previous situation, as well as the solutions presented by the reform and its corresponding limits. Finally, the authors propose several precisions that, in their opinion, should be included in the regulation of the “other methods”.

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Published

2017-04-04

How to Cite

Loayza Jordán, F., & La Rosa Almenara, M. (2017). The application of alternative valuation methods under the transfer pricing regime. IUS ET VERITAS, (55), 152–161. https://doi.org/10.18800/iusetveritas.201703.009

Issue

No. 55 (2017)

Section

Main Section

License

Copyright (c) 2018 IUS ET VERITAS

Creative Commons License

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