Bibliographic citations
Avantto, L., (2013). Precios de transferencia entre empresas vinculadas y su incidencia en la gestión tributaria en empresas del Grupo Telefónica del Perú [Universidad de San Martín de Porres]. https://hdl.handle.net/20.500.12727/656
Avantto, L., Precios de transferencia entre empresas vinculadas y su incidencia en la gestión tributaria en empresas del Grupo Telefónica del Perú []. : Universidad de San Martín de Porres; 2013. https://hdl.handle.net/20.500.12727/656
@misc{sunedu/2849474,
title = "Precios de transferencia entre empresas vinculadas y su incidencia en la gestión tributaria en empresas del Grupo Telefónica del Perú",
author = "Avantto Laverian, Lather Deneb",
publisher = "Universidad de San Martín de Porres",
year = "2013"
}
The overall objective of this research was to demonstrate the impact of transfer pricing in tax management in companies related companies Telefónica del Perú Grupo, taking into account that the critical point is the incidence of tax management in pricing operations transfer. The design is for applied research, non- experimental, transactional and descriptive. The study group consisted of 6 companies of the Telefónica Group of Peru, with a total of 30 professionals. The results of the field work showed that the incidence of tax management is directly related to management indicators both in the income statement as the process of analysis methodologies to apply the appropriate standard for transfer pricing transactions for these conclude at a point that is adequate to obtain timely information for the assessments reflect supervisory bodies demand is met.
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