The preference of Peruvian Income Tax Law for the use of domestic comparables over foreign ones for transfer pricing analysis: a blank set?

Authors

  • Renée Villagra Cayamana Pontificia Universidad Católica del Perú

    Abogada. Master of Laws (LL.M.) en Tributación por la University of Florida. Exfuncionaria de la Superintendencia Nacional de Aduanas y de Administración Tributaria (Sunat). Profesora de la Escuela de Posgrado de la Pontificia Universidad Católica del Perú, Lima, Perú. Miembro del Consejo Directivo del Instituto Peruano de Derecho Tributario. Consultora independiente en Tributación Internacional y Precios de Transferencia.

    Contacto: rvillagra@pucp.edu.pe.

DOI:

https://doi.org/10.18800/themis.201902.010

Keywords:

transfer pricing, local comparables, income tax, international taxation, databases

Abstract

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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Published

2019-08-31

How to Cite

Villagra Cayamana, R. (2019). The preference of Peruvian Income Tax Law for the use of domestic comparables over foreign ones for transfer pricing analysis: a blank set?. THEMIS Revista De Derecho, (76), 181–189. https://doi.org/10.18800/themis.201902.010

Issue

No. 76 (2019): Derecho Tributario

Section

Impuesto a la renta

License

Creative Commons License

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