Análisis crítico del ajuste secundario: ¿Todo ajuste por precios de transferencia implica una disposición indirecta de renta como sostiene la SUNAT?

Renee Antonieta Villagra Cayamana

doi:10.18800/iusetveritas.202002.007

Análisis crítico del ajuste secundario: ¿Todo ajuste por precios de transferencia implica una disposición indirecta de renta como sostiene la SUNAT?

Translated title of the contribution: Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?

Renee Antonieta Villagra Cayamana

Grupo de Investigación en Derecho y Empresa

Research output: Contribution to journal › Article › peer-review

Abstract

Tax Administration has issued resolutions assessing deemed dividends as secondary adjustments with the rates of 4.1% or 5% as a consequence of having proposed a primary adjustment in a transfer pricing audit. However, we believe this assessment, in the way that SUNAT is applying it, does not have legal basis. This position has been ratified by recent Sentences issued by the Fiscal Tribunal.

Translated title of the contribution	Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
Original language	Spanish
Pages (from-to)	114-126
Number of pages	13
Journal	Ius et Veritas
Volume	2020
Issue number	61
DOIs	https://doi.org/10.18800/iusetveritas.202002.007
State	Published - 2020

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abstract = "Tax Administration has issued resolutions assessing deemed dividends as secondary adjustments with the rates of 4.1% or 5% as a consequence of having proposed a primary adjustment in a transfer pricing audit. However, we believe this assessment, in the way that SUNAT is applying it, does not have legal basis. This position has been ratified by recent Sentences issued by the Fiscal Tribunal.",

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Análisis crítico del ajuste secundario: ¿Todo ajuste por precios de transferencia implica una disposición indirecta de renta como sostiene la SUNAT?

Abstract

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