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

• Autor: Tartarini Tamburini, Tulio
• Formato: artículo
• Fecha de Publicación: 2016
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/16369
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369
• Nivel de acceso: acceso abierto
• Materia: Precios de Transferencia; Principio de Libre Concurrencia; Ajuste Secundario; Ajuste Primario; Ajuste Compensatorio; Ajuste Correlativo; Impuesto a la Renta; Transfer Pricing; Arm’s Length Principle; Secondary Adjustment; Primary Adjustment; Compensating Adjustment; Correlative Adjustment; Income Tax

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.