In recent years, a new asset class is gaining momentum which emerged as a response to the economic crisis of 2008, the technology that is behind these assets depend on blockchain technology and cryptography, by using a decentralized network so the users of such networks can freely transfer value -using cryptocurrencies or crypto-assets, without having to depend on an intermediary that centralizes and registers all the transactions.This article analyses the current state of the taxation of cryptocurrency or crypto assets in Peru having as an initial reference point a recent study conducted by the OECD.

In recent years, a new asset class is gaining momentum which emerged as a response to the economic crisis of 2008, the technology that is behind these assets depend on blockchain technology and cryptography, by using a decentralized network so the users of such networks can freely transfer value -using cryptocurrencies or crypto-assets, without having to depend on an intermediary that centralizes and registers all the transactions.This article analyses the current state of the taxation of cryptocurrency or crypto assets in Peru having as an initial reference point a recent study conducted by the OECD.

In recent years, a new asset class is gaining momentum which emerged as a response to the economic crisis of 2008, the technology that is behind these assets depend on blockchain technology and cryptography, by using a decentralized network so the users of such networks can freely transfer value -using cryptocurrencies or crypto-assets, without having to depend on an intermediary that centralizes and registers all the transactions.This article analyses the current state of the taxation of cryptocurrency or crypto assets in Peru having as an initial reference point a recent study conducted by the 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”.

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”.

Previamente a la última reforma del régimen peruano de precios de transferencia, solo se permitía la aplicación de métodos específicos de valoración, lo que generó una serie de problemas de índole práctica y constitucional. Estos se resolvieron parcialmente con la reciente inclusión de una disposición que permite la aplicación de “otros métodos”. El presente trabajo analiza la problemática de la situación previa, así como las soluciones que presenta la reforma y sus límites. Por último, se propone una serie de precisiones que, a juicio de los autores, deberían incluirse en la reglamentación de los “otros métodos”.

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”.