Critical analysis of secondary adjustment: Does all adjustment for transfer prices imply an indirect disposition of income as SUNAT says?

Villagra Cayamana R.A. · Ius et Veritas (2020) · DOI: 10.18800/iusetveritas.202002.007

Resumen

Tax Administration has issued resolutions assessing deemed dividends as secondary adjustments with the rates of 4.1% or 5% as a consequence of having proposed a primary adjustment in a transfer pricing audit. However, we believe this assessment, in the way that SUNAT is applying it, does not have legal basis. This position has been ratified by recent Sentences issued by the Fiscal Tribunal.

Instituciones: Pontificia Universidad Católica del Perú