Browsing Núm. 52 (2016) by Author "Tartarini Tamburini, Tulio"
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El ajuste secundario en materia de precios de transferencia, notas sobre su naturaleza y deficiente regulación en el Perú
Tartarini Tamburini, Tulio (Pontificia Universidad Católica del PerúPE, 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 ...