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

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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...

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Detalles Bibliográficos
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:ojs.pkp.sfu.ca:article/16369
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369
Nivel de acceso:acceso abierto
Materia: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
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spelling The secondary adjustment on transfer pricing, notes about its nature and poor regulation in PeruEl ajuste secundario en materia de precios de transferencia, notas sobre su naturaleza y deficiente regulación en el PerúTartarini Tamburini, TulioTransfer PricingArm’s Length PrincipleSecondary AdjustmentPrimary AdjustmentCompensating AdjustmentCorrelative AdjustmentIncome TaxPrecios de TransferenciaPrincipio de Libre ConcurrenciaAjuste SecundarioAjuste PrimarioAjuste CompensatorioAjuste CorrelativoImpuesto a la RentaThis 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.El presente artículo aborda la temática del ajuste secundario en materia de precios de transferencia, enfocándose en su naturaleza y su regulación en el Perú. Para ello, el autor explica el concepto y la finalidad de los precios de transferencia, así como también realiza algunas precisiones terminológicas en materia de ajustes de precios de transferencia, definiendo los ajustes primarios, los compensatorios, los correlativos y, con mayor profundidad, los secundarios. Asimismo, el autor explica la manera en que los ajustes secundarios de los precios de transferencia están regulados en la Ley del Impuesto a la Renta peruana.Pontificia Universidad Católica del Perú2016-02-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369IUS ET VERITAS; No. 52 (2016); 28-44IUS ET VERITAS; Núm. 52 (2016); 28-44IUS ET VERITAS; No. 52 (2016); 28-44IUS ET VERITAS; N. 52 (2016); 28-44IUS ET VERITAS; n. 52 (2016); 28-441995-2929reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369/16774Derechos de autor 2017 IUS ET VERITAShttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/163692017-04-11T00:15:19Z
dc.title.none.fl_str_mv The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
El ajuste secundario en materia de precios de transferencia, notas sobre su naturaleza y deficiente regulación en el Perú
title The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
spellingShingle The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
Tartarini Tamburini, Tulio
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
title_short The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
title_full The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
title_fullStr The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
title_full_unstemmed The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
title_sort The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
dc.creator.none.fl_str_mv Tartarini Tamburini, Tulio
author Tartarini Tamburini, Tulio
author_facet Tartarini Tamburini, Tulio
author_role author
dc.subject.none.fl_str_mv 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
topic 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
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016-02-07
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369
url http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16369/16774
dc.rights.none.fl_str_mv Derechos de autor 2017 IUS ET VERITAS
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2017 IUS ET VERITAS
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv IUS ET VERITAS; No. 52 (2016); 28-44
IUS ET VERITAS; Núm. 52 (2016); 28-44
IUS ET VERITAS; No. 52 (2016); 28-44
IUS ET VERITAS; N. 52 (2016); 28-44
IUS ET VERITAS; n. 52 (2016); 28-44
1995-2929
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 12.888917
The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru
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