Citas bibligráficas
Santos, A., Chicchis, Y. (2021). El precio de transferencia y la determinación del Impuesto a la Renta de la empresa TDM S.A., 2020 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/5301
Santos, A., Chicchis, Y. El precio de transferencia y la determinación del Impuesto a la Renta de la empresa TDM S.A., 2020 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/5301
@misc{renati/1701393,
title = "El precio de transferencia y la determinación del Impuesto a la Renta de la empresa TDM S.A., 2020",
author = "Chicchis Ccora, Yudith Sthefanie",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
The purpose of this work is to identify how the transfer price influences the determination of the income tax of the company TDM SA in the district of Chorrillos, period 2020. The results obtained will be obtained as a verification tool to identify the level of connection of the variables and acceptance or rejection of the hypotheses, which will be informed in the conclusions.The present work contains 5 chapters. In chapter N ° 1 we will present the research approach, where the problematic reality, main and specific questions, objectives, hypotheses, justification and importance and, finally, the limitations will be expressed.In Chapter 2, we will develop the theoretical framework on transfer prices and also on income tax, taking into account current regulations and reliable sources of information.In chapter N ° 3, the definition of the applied methodology will be carried out, which involves both the method and the research design, the operationalization of the variables, the number of individuals considered as a population and as a sample, the techniques and instruments collection used and data processing applied and, finally, ethical aspects.In chapter N ° 4, we will carry out the study of results generated by the surveys and statistical tests inorder to verify the correlation of the variables and approval of the hypotheses.Likewise, in chapter 5, we express the discussion as a result of the results obtained.Finally, the work ends with the section of conclusions and recommendations, which are originated by the results obtained with our research instrument.
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