Citas bibligráficas
Aguirre, D., (2020). Precios de transferencia y su incidencia tributaria-financiera en las empresas constructoras y sus vinculadas en el Distrito de Santiago de Surco – Lima, 2018 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/219
Aguirre, D., Precios de transferencia y su incidencia tributaria-financiera en las empresas constructoras y sus vinculadas en el Distrito de Santiago de Surco – Lima, 2018 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2020. http://repositorio.upci.edu.pe/handle/upci/219
@misc{renati/362678,
title = "Precios de transferencia y su incidencia tributaria-financiera en las empresas constructoras y sus vinculadas en el Distrito de Santiago de Surco – Lima, 2018",
author = "Aguirre Ventura, David Jose",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2020"
}
The research entitled “Transfer Prices and its Tax-Financial impact on Construction Companies and its Related Companies in the district of Santiago de Surco - Lima, 2018”, was developed to know the current status of transfer prices in companies in the sector builders, and based on it, future improvement alternatives to this reality can be generated. The study was developed with the objective of “Determining the extent to which Transfer Prices have a Tax and Financial impact on Construction Companies and their Related Companies in the district of Santiago de Surco - Lima, 2018”; For the analysis it has been arranged to study: the normative knowledge of transfer prices, the methods of transfer prices and the Comparison of Market Prices as dimensions of the variable Transfer Prices, and the tax results, the financial results and the taking of decisions as dimensions of the Tax-Financial Incidence variable. The research analyzes a sample of 52 collaborators belonging to 10 construction companies in the district of Santiago de Surgo, whose results allow us to affirm that there is a significant relationship between the variables, accepting the research hypotheses.
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