Transfer pricing > Transfer pricing technical study
Transfer pricing technical study
We provide advice for compliance with legislation on transfer pricing applicable to each country, taking care of the analysis and execution of all phases comprising the realization of the Transfer Pricing Technical Study (TPTS), providing a complementary service of support following the delivery of the report when the tax administration is requested it or a process of control is carried out.
Our team has the expertise and knowledge to guide you in the process of gathering, presentation and support of information related to the transfer pricing, in order to meet legal standards. In addition, we have experience in the implementation of projects at the international level. Being a global network member, we share synergies the knowledge of transfer pricing to a wider level.
The application of the regulations of transfer pricing in Peru is aimed at companies that have transactions with their related both national and from abroad, for which the company is subject to the obligation to submit the TPTS must have had annual revenues equal to or greater than PEN 6’000, 000 (approximately US$ 1´835, 000) and also have annual transactions with its related national or foreign (sum of inflows and outflows) equal to or greater than PEN 1´ 000,0000 (approximately US$306,000).
The fine for not submitting the 3560 PDT with the transfer pricing technical study is 0.6% of the total income declared on the period in which the presentation corresponds to be made.
We are licensees of the “OSIRIS” software, which includes financial and statistical information of more than 80 thousand companies in 140 countries: financial statements, market reports, qualifications, manager information and management staff, news, etc. The information contained in this database is provided by multinational companies such as Fitch Ratings, Reuters, World’Vest Base, among others.
We also have the international database “VERITRADE Business”, which has financial information concerning exports and imports of companies in the American continent.