Bibliographic citations
Morales, E., Rojas, L., Rubio, N. (2023). Aplicación de la tasa adicional por disposición indirecta de renta en ajustes secundarios de precios de transferencia [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18899
Morales, E., Rojas, L., Rubio, N. Aplicación de la tasa adicional por disposición indirecta de renta en ajustes secundarios de precios de transferencia []. PE: Universidad de Lima; 2023. https://hdl.handle.net/20.500.12724/18899
@mastersthesis{renati/1436262,
title = "Aplicación de la tasa adicional por disposición indirecta de renta en ajustes secundarios de precios de transferencia",
author = "Rubio Puertas, Nathalia Belen",
publisher = "Universidad de Lima",
year = "2023"
}
This research paper analyzes the problems related to the regulation of the secondary transfer pricing adjustment in Peruvian legislation. The main problem is that this adjustment has been carried out in a deficient manner, since it is not consistent with the Peruvian legal system by transgressing the principles of contributive capacity, legal reservation, and normative hierarchy. Furthermore, even if it were considered that the regulation overcomes such questions, the analysis carried out allows us to establish that the application of the aforementioned adjustment under its current configuration- that is, the form of presumed dividend, is inappropriate because in a controlled operation an indirect disposition of income is not verified. In view of the fact that, to date, the controversy raised by the application of the referred adjustment by the Tax Administration has not been resolved, proposals for a solution are offered in order to provide legal certainty and reduce tax litigation.
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