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?

Renee Antonieta Villagra Cayamana

Grupo de Investigación en Derecho y Empresa

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

Resumen

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.

Título traducido de la contribución	Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?
Idioma original	Español
Páginas (desde-hasta)	114-126
Número de páginas	13
Publicación	Ius et Veritas
Volumen	2020
N.º	61
DOI	https://doi.org/10.18800/iusetveritas.202002.007
Estado	Publicada - 2020

Palabras clave

Constructive dividends
Peruvian income tax
Secondary adjustment
Transfer pricing

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10.18800/iusetveritas.202002.007

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title = "An{\'a}lisis cr{\'i}tico del ajuste secundario: ¿Todo ajuste por precios de transferencia implica una disposici{\'o}n indirecta de renta como sostiene la SUNAT?",

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?

Resumen

Palabras clave

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Huella

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