Browsing Núm. 55 (2017) by Author "La Rosa Almenara, Martín"
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La aplicación de otros métodos de valoración en el régimen de precios de transferencia
Loayza Jordán, Fernando; La Rosa Almenara, Martín (Pontificia Universidad Católica del PerúPE, 2017-04-04)Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved ...