The application of alternative valuation methods under the transfer pricing regime

• Autores: Loayza Jordán, Fernando, La Rosa Almenara, Martín
• Formato: artículo
• Fecha de Publicación: 2017
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/19764
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/19764
• Nivel de acceso: acceso abierto
• Materia: precios de transferencia; Impuesto a la Renta; métodos de valoración; otros métodos; OCDE; transfer pricing; corporate income tax; valuation methods; other methods; OECD

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”.