Bibliographic citations
Vargas, L., Chacon, Y. (2023). Test de beneficio y su impacto en el impuesto a la renta en empresas intragrupo del sector textil Lima, 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668253
Vargas, L., Chacon, Y. Test de beneficio y su impacto en el impuesto a la renta en empresas intragrupo del sector textil Lima, 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668253
@misc{renati/1799497,
title = "Test de beneficio y su impacto en el impuesto a la renta en empresas intragrupo del sector textil Lima, 2021",
author = "Chacon Champi, Yeny Lizeth",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of this investigation is to determine the impact of the benefit test on the income tax in intra-group companies in the Lima 2021 textile sector. Said standard was sourced from the recommendations established by the OCDE, whose purpose is to guarantee that the operations carried out between related parties generate economic value for the entity. The research methodology will be mixed (qualitative, quantitative) which will be carried out through surveys and in-depth interviews with accountants specializing in benefit and tax tests. the scope will be causal explanatory, since it will demonstrate the impact of the benefit test on income tax. Subsequent to the development of the 30 surveys of specialists in the field, the statistical test was determined using Cronbach's alpha and the hypotheses were validated using the chi-square test. Finally, as a result of the qualitative and quantitative study, the collected data will be analyzed, to then present the conclusions and propose the recommendations that will be useful to intra-group companies in the textile sector of Lima.
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