SERVICES

Transfer Pricing > Disclosure affidavit

Transfer Pricing

Disclosure affidavit

The tax legislation also requires to annually submit an affidavit in which it must be attached the transfer pricing study in PDF format, as well as recording the detail of related parties and transfers with companies located in countries with low or null taxation, types of operations and related amounts, as well as the methodology used in the analysis to the effect made, among others.

The obligation to submit only the affidavit of transfer pricing in Peru – 3560 PDT reaches to the companies who have had transactions with their related domestic and foreign companies an amount equal to or greater than PEN 200,000 (approximately US$61,000).

We have extensive experience in performing annual affidavit of transfer pricing applicable in Peru, Chile, Colombia, Ecuador, Mexico, Guatemala, Honduras and Panama within the terms established by each jurisdiction.