Citas bibligráficas
Ramírez, L., Niño, M. (2018). Los precios de transferencia y su incidencia tributaria-financiera en las empresas vinculadas de fabricación de productos plásticos ubicadas en el distrito de Lurín, Lima-Año 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/624825
Ramírez, L., Niño, M. Los precios de transferencia y su incidencia tributaria-financiera en las empresas vinculadas de fabricación de productos plásticos ubicadas en el distrito de Lurín, Lima-Año 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/624825
@misc{renati/367495,
title = "Los precios de transferencia y su incidencia tributaria-financiera en las empresas vinculadas de fabricación de productos plásticos ubicadas en el distrito de Lurín, Lima-Año 2017",
author = "Niño de Guzmán León, Marko",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The purpose of this research is to evaluate the financial and tax aspects in the analysis of the transfer pricing of the companies related to the manufacture of plastic products, located in the district of Lurin, Lima, by the year of 2017. These financial and tax aspects are analyzed with the objective of identifying whether there is any relationship with the transfer pricing valuation, taking into account the analysis of statistical consistency and hypothesis tests whose results can be observed in the conclusions. The present research work consists of five chapters, where the first chapter, will develop the theoretical framework and regulations of transfer pricing. The second chapter is the research plan, where it is established the problem, hypothesis and objectives of the research, as well as the methodology to be used. Then, in the third chapter, the explanatory methodology is used to deepen, analyze and collect data. In the fourth chapter, the results obtained from in-depth interviews and surveys are exposed; likewise, a practical case study of transfer pricing evaluation will be developed and the fifth chapter details the analysis of the results, both qualitative and quantitative of the research carried out. This research ends with the conclusions and recommendations generated from the analysis carried out where statistically it is validated that the transfer pricing have a tax incidence in the companies related to the manufacture of plastic products, located in the district of Lurin, Lima, by the year of 2017.
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