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Precios de transferencia (tapa dura) – Expopalestra

Precios de transferencia (tapa dura)

S/130.00

Autor: Enrique Díaz Tong
Formato: 17 x 24 cm.
Páginas: 312
Año: 2023
ISBN: 9786123253417

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 993 554 971 |  (511) 637-8903

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Actualmente, el tema de los precios de transferencia tiene una vigencia e importancia vital en el ámbito de la tributación internacional. En la presente obra se detiene a analizar los aspectos más esenciales de la materia, pero, especialmente, entender su aplicación en el ámbito práctico.
El primer capítulo de la obra efectúa un análisis de los aspectos más básicos de los precios e transferencia, poniendo énfasis en métodos a ser aplicados a fin de cumplir con el principio de plena competencia. En el segundo capítulo se analiza la normativa peruana relacionada a los precios de transferencia y las resoluciones del Tribunal Fiscal que tienen que ver con la materia. Finalmente, en el tercer capítulo, se analiza la relación entre los precios de transferencia y el Plan BEPS, prestando especial atención al Pilar I y II del mismo.
La obra constituye así un texto de consulta necesaria para cualquier persona interesada en conocer los fundamentos de los precios de transferencia, su regulación normativa, y la manera en la que se aplican en el ámbito práctico.

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Precios de transferencia (tapa dura)


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