New Transfer Pricing Environment

Journal
Author
Castro Jurado, S.
Country
Peru
Published Date
Issue
International Transfer Pricing Journal 2014 (Volume 21), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Changes made to Peruvian transfer pricing legislation in 2012 are in force from FY 2013. The author considers the positive aspects of these changes, as well as lingering ambiguities for taxpayers.