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El ajuste secundario en materia de precios de transferencia, notas sobre su naturaleza y deficiente regulación en el Perú
(Pontificia Universidad Católica del Perú, 2016)
This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also ...
Algunos comentarios a las consecuencias tributarias derivadas del secondment transfronterizo de personal
(Pontificia Universidad Católica del Perú, 2016)
The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from ...
Tratamiento de las opciones Call Spread y de las primas asociadas a opciones financieras en el Impuesto a la Renta
(Pontificia Universidad Católica del Perú, 2016)
In this article, the authors explain the type of treatment the Call Spread options should be given. They argue that these should be treated as a unique derivative and not as one compound by two independent elements. Likewise, ...