{"id":3248,"date":"2023-10-30T18:33:09","date_gmt":"2023-10-30T18:33:09","guid":{"rendered":"https:\/\/masvalue.pe\/?page_id=3248"},"modified":"2025-10-04T00:25:22","modified_gmt":"2025-10-04T00:25:22","slug":"precios-de-transferencia","status":"publish","type":"page","link":"https:\/\/masvalue.pe\/en\/precios-de-transferencia\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"3248\" class=\"elementor elementor-3248\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dca9af9 elementor-section-full_width elementor-section-height-min-height elementor-section-items-bottom elementor-section-height-default\" data-id=\"dca9af9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e6ea312\" data-id=\"e6ea312\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-304f541 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"304f541\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f949e85 elementor-invisible\" data-id=\"f949e85\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9458c1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d9458c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ada712b\" data-id=\"ada712b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-120c2d2 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"120c2d2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca412de\" data-id=\"ca412de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-272f45f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"272f45f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-965d9ca\" data-id=\"965d9ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfb1176 elementor-widget elementor-widget-text-editor\" data-id=\"dfb1176\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Las operaciones entre partes vinculadas o con jurisdicciones de baja o nula imposici\u00f3n, principalmente, est\u00e1n sujetas a la normativa de Precios de Transferencia, lo que exige a los contribuyentes demostrar que sus transacciones se realizan a valor de mercado.<\/p><p>En +Value, ofrecemos un servicio integral de asesor\u00eda en Precios de Transferencia. Nuestra s\u00f3lida experiencia en el sector p\u00fablico y privado nos permite dise\u00f1ar estrategias a medida para que nuestros clientes cumplan con la normativa vigente, optimicen su carga tributaria y fortalezcan su posici\u00f3n frente a posibles fiscalizaciones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b218d6d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b218d6d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34df953\" data-id=\"34df953\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4617670 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4617670\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-0f2bb7b\" data-id=\"0f2bb7b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3a0a2e elementor-widget elementor-widget-heading\" data-id=\"f3a0a2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our advice in Transfer Pricing includes the following:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-97967f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97967f5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4c3f92b elementor-invisible\" data-id=\"4c3f92b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2041e3c elementor-widget elementor-widget-html\" data-id=\"2041e3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script src=\"https:\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/3.6.0\/jquery.min.js\"><\/script>\n\n<script type=\"text\/javascript\">\n    \n    $(document).ready(function(){\n        $('.btn-show1').on(\"click\",function(e){\n            $('.txt-oculto1').slideToggle(\"slow\");return false;\n        });\n    });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c2a5c elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"c4c2a5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_5025919.png\" class=\"attachment-large size-large wp-image-5998\" alt=\"\" srcset=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_5025919.png 500w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_5025919-300x300.png 300w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_5025919-150x150.png 150w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_5025919-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be836 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a9be836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">COMPLIANCE OF FORMAL OBLIGATIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f0571b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8f0571b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We offer support in the preparation, adaptation and \/ or second review of the formal obligations required by law, considering the needs of each client, according with the Peruvian regulations:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651fd1c elementor-align-left elementor-widget__width-initial btn-show1 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"651fd1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29fdaca elementor-widget__width-initial txt-oculto1 elementor-widget elementor-widget-text-editor\" data-id=\"29fdaca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u27a2\tLocal File.<\/strong><\/p><p class=\"translation-block\">Annex I: For taxpayers whose taxable income exceeds 2,300 UIT (Tax Unit) and would have made transactions within the scope of the transfer pricing rules, which amount equals or exceeds 100 UIT, and is less than 400 UIT.\n\nAnnex II, III and IV: For taxpayers whose taxable income exceeds 2,300 UIT (Tax Unit) and would have made transactions within the scope of the transfer pricing rules, which amount of operations equals or exceeds 400 UIT.<\/p><p>The Report must contain a detailed description of business activities and strategies. As well as operations with related parties and \/ or tax havens, including the analysis of transfer prices that support its market value.<\/p><p><strong>Master File.<\/strong><\/p><p>For taxpayers who are part of an economic group, whose income exceeds 20,000 UIT (Tax Unit) in the year. And, would have made transactions within the scope of the transfer pricing rules, whose transaction amount is equal to or exceeds 400 UIT.<\/p><p>The Report must include, among other things, the organizational structure, the description of the business or businesses, and the transfer pricing policies in relation to intangibles and financing.<\/p><p><strong>Country by Country Report<\/strong><\/p><p>For taxpayers who are part of a multinational group, whose income accrued is equal to or exceeds S\/ 2'700,000,000 in the previous fiscal year according to the consolidated financial statements.<\/p><p>The Report must contain, among others, the information related to the global distribution of income, taxes paid and activities of each of the entities belonging to the group that carry out their activity in a certain country or territory.<\/p><p><strong>Documentation and Information Report that supports the test of benefit and reliability of intragroup services.<\/strong><\/p><p>In order to support the deductibility for expenses of intragroup services, taxpayers must comply with providing the minimum documentation and information. That should include, among others, the accreditation of the benefit test, a list of reasons why the service qualifies as high or low value added, and the determination of the value of the consideration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e513716 elementor-invisible\" data-id=\"e513716\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bb6053 elementor-widget elementor-widget-html\" data-id=\"1bb6053\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script src=\"https:\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/3.6.0\/jquery.min.js\"><\/script>\n\n<script type=\"text\/javascript\">\n    \n    $(document).ready(function(){\n        $('.btn-show2').on(\"click\",function(e){\n            $('.txt-oculto2').slideToggle(\"slow\");return false;\n        });\n    });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-928f567 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"928f567\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/search_3286704.png\" class=\"attachment-large size-large wp-image-5999\" alt=\"\" srcset=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/search_3286704.png 500w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/search_3286704-300x300.png 300w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/search_3286704-150x150.png 150w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/search_3286704-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23a4434 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"23a4434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TRANSFER PRICES DIAGNOTIC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47bbedf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47bbedf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We evaluate operations before the closing of the fiscal year or the Income Tax Return in order to verify that they have been carried out according to the applicable guidelines on Transfer Pricing rules. Or, in this case, identify problems in determining the market value, in order to take corrective measures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5be53c7 elementor-align-left elementor-widget__width-initial btn-show2 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"5be53c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743588d elementor-widget__width-initial txt-oculto2 elementor-widget elementor-widget-text-editor\" data-id=\"743588d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Transfer Pricing Diagnostic contributes on solving potential Transfer Pricing problems, avoiding future observations by the Tax Authority. It also allows projecting a possible restructuring business supported by prior tax and economic planning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ffccdc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffccdc5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ea5adba elementor-invisible\" data-id=\"ea5adba\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4651a6a elementor-widget elementor-widget-html\" data-id=\"4651a6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script src=\"https:\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/3.6.0\/jquery.min.js\"><\/script>\n\n<script type=\"text\/javascript\">\n    \n    $(document).ready(function(){\n        $('.btn-show3').on(\"click\",function(e){\n            $('.txt-oculto3').slideToggle(\"slow\");return false;\n        });\n    });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49fd3a0 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"49fd3a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_4252484.png\" class=\"attachment-large size-large wp-image-6000\" alt=\"\" srcset=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_4252484.png 500w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_4252484-300x300.png 300w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_4252484-150x150.png 150w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/compliant_4252484-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0350326 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0350326\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TAX AUDITS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45026e6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"45026e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We provide comprehensive advice and support in transfer pricing auditing proceedings, establishing the best strategy, seeking to prevent or minimize challenges by the Tax Authority.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c94c171 elementor-align-left elementor-widget__width-initial btn-show3 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"c94c171\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af90f64 elementor-widget__width-initial txt-oculto3 elementor-widget elementor-widget-text-editor\" data-id=\"af90f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Knowing the problem<\/strong><\/p><p>We carry out an economic and legal evaluation of the operation to know its nature and tax treatment.<\/p><p><strong>Defining a strategy<\/strong><\/p><p>We elaborate the comprehensive defense strategy, taking into consideration, both the legal procedure established, the rights of the taxpayer, the market value methodology which should be the most appropriate for the transaction subject to analysis, as well as all the external and internal elements necessary for the support of the transaction.<\/p><p><strong>Escort in the Audit Process<\/strong><\/p><p>We provide the assessment on all queries and prepare the responses for the Tax Administration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0b59aad elementor-invisible\" data-id=\"0b59aad\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd43f4f elementor-widget elementor-widget-html\" data-id=\"dd43f4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script src=\"https:\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/3.6.0\/jquery.min.js\"><\/script>\n\n<script type=\"text\/javascript\">\n    \n    $(document).ready(function(){\n        $('.btn-show4').on(\"click\",function(e){\n            $('.txt-oculto4').slideToggle(\"slow\");return false;\n        });\n    });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e3dbea elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"7e3dbea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/growth_4221516.png\" class=\"attachment-large size-large wp-image-6001\" alt=\"\" srcset=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/growth_4221516.png 500w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/growth_4221516-300x300.png 300w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/growth_4221516-150x150.png 150w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/growth_4221516-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8e2ba3 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f8e2ba3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ADVANCE PRICING AGREEMENTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d24d93 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5d24d93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We advise in choosing the most appropriate method for determining market value. As well as the analysis of the potential contingencies that the company could have in the execution of the Advance Price Agreement, walking through before, during and after the process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4b6e2bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b6e2bf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-966b657 elementor-invisible\" data-id=\"966b657\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f06ec0f elementor-widget elementor-widget-html\" data-id=\"f06ec0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script src=\"https:\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/3.6.0\/jquery.min.js\"><\/script>\n\n<script type=\"text\/javascript\">\n    \n    $(document).ready(function(){\n        $('.btn-show5').on(\"click\",function(e){\n            $('.txt-oculto5').slideToggle(\"slow\");return false;\n        });\n    });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d4666f elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"8d4666f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/task_4170579.png\" class=\"attachment-large size-large wp-image-6002\" alt=\"\" srcset=\"https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/task_4170579.png 500w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/task_4170579-300x300.png 300w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/task_4170579-150x150.png 150w, https:\/\/masvalue.pe\/wp-content\/uploads\/2024\/04\/task_4170579-12x12.png 12w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fcc9c5 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6fcc9c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TAX PLANNING<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-142861e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"142861e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We advise  in order to generate fiscal efficiencies and reduce tax risks. Some examples correspond to the elaboration of intragroup service planning, financing policies, valuations of companies or intangibles from the tax perspective, accompaniment in business restructuring, among others.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d01463e elementor-align-left elementor-widget__width-initial btn-show5 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"d01463e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0b1a39 elementor-widget__width-initial txt-oculto5 elementor-widget elementor-widget-text-editor\" data-id=\"b0b1a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Characterization of the company or transaction<\/strong><\/p><p>We proceed to know the business as a whole, the functions, assets and risks involved, the market in which the company operates and the objectives it pursues in the short, medium and long term.<\/p><p><strong>b.\tStructuring the operation<\/strong><\/p><p>We review the different scenarios and the expected results in each one of them.  Likewise, it is important to make a comprehensive evaluation that involves all the relevant areas of the business.<\/p><p><strong>Determination of market value<\/strong><\/p><p>We advise in choosing the most appropriate method under which the transaction amount will be defined. As well as the determination of the price or price range that will be applicable.<\/p><p><strong>Documentation<\/strong><\/p><p>In this phase, recommendations will be given on the documentation that proves the reliability of the operation.<\/p><p><strong>Implementation Advice<\/strong><\/p><p>We carry out the whole implementation process with our clients and ensure that what is planned becomes a reality. In addition, we ensure that responsible personnel adequately internalize changes until the company incorporates them as part of its regular operations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a9dee98 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"a9dee98\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b7556b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7556b2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d6c3391\" data-id=\"d6c3391\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dd77ca elementor-widget elementor-widget-button\" data-id=\"4dd77ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/masvalue.pe\/en\/servicio\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-arrow-alt-circle-left\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Back<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Las operaciones entre partes vinculadas o con jurisdicciones de baja o nula imposici\u00f3n, principalmente, est\u00e1n sujetas a la normativa de Precios de Transferencia, lo que exige a los contribuyentes demostrar que sus transacciones se realizan a valor de mercado. En +Value, ofrecemos un servicio integral de asesor\u00eda en Precios de Transferencia. Nuestra s\u00f3lida experiencia en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3248","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/pages\/3248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/comments?post=3248"}],"version-history":[{"count":200,"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/pages\/3248\/revisions"}],"predecessor-version":[{"id":7119,"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/pages\/3248\/revisions\/7119"}],"wp:attachment":[{"href":"https:\/\/masvalue.pe\/en\/wp-json\/wp\/v2\/media?parent=3248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}