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Divergencia entre valoración aduanera y precios de transferencia en el sistema tributario peruano
Sánchez Sánchez, Jorge
Asesorado por
Villegas Chávez, Héctor Diómedes
2018
Universidad Nacional de Cajamarca
Estudio de Precios de Transferencias
;
Transacción no vinculada comparable
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Margen de beneficios
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Precio pagado o por pagar