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

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

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...

Full description

Bibliographic Details
Main Author: Tartarini Tamburini, Tulio
Format: Others
Language:Español
Published: IUS ET VERITAS 2017
Subjects:
Transfer Pricing
Arm’s Length Principle
Secondary Adjustment
Primary Adjustment
Compensating Adjustment
Correlative Adjustment
Income Tax
Precios De Transferencia
Principio De Libre Concurrencia
Ajuste Secundario
Ajuste Primario
Ajuste Compensatorio
Ajuste Correlativo
Impuesto A La Renta
Online Access:http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369/16774
http://repositorio.pucp.edu.pe/index/handle/123456789/122760

Internet

http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369/16774
http://repositorio.pucp.edu.pe/index/handle/123456789/122760

Similar Items