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- Transfer Pricing Study and Statements: Local Report, Master Report and Country-by-Country Report.
- Benefit Test: preparation of documentation supporting the deduction of services received from related parties.
- Management of Derivative Financial Instruments (DFI):
- Advice on the development of a risk hedging policy with the use of DFIs.
- Annual report on coverage in the use of DFIs.
- Specific reports on DFIs in tax litigation cases.
- Technical studies of market value and/or appraisals.
- Advice in contentious transfer pricing proceedings.
- Transfer pricing plans.
- Advising on the execution of advance transfer pricing agreements.
- Technical report for the analysis of commodities and submission of the corresponding declaration.
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- Local Report (since 2016):
- Annual income over 2,300 UIT (≈ S/ 12.3 million).
- Transactions with related parties or non-cooperating jurisdictions greater than 100 UIT (≈ S/ 535 thousand).
- Includes details of operations: products, services, royalties, interest.
- Master Report (since 2017):
- Groups with annual income over 20,000 UIT (≈ S/ 107 million).
- Transactions with related parties or non-cooperating jurisdictions greater than 400 UIT (≈ S/ 2.14 million).
- Applies if there is a requirement for consolidated financial statements.
- Contains global information on the group: structure, intangibles, PT policies, financial agreements.
- Country-by-Country Report (CbCR, since 2017):
- Multinational groups with annual consolidated revenues exceeding S/. 2,700 million.
- Presented by the parent company in Peru or by a designated local entity.
- Includes revenues, profits, taxes, employees and assets by jurisdiction.
- Peru exchanges CbCR information with more than 70 jurisdictions under international agreements.
- Benefit Test (since 2017):
- Indispensable condition to deduct costs or expenses of intra-group services.
- The following must be accredited: effective provision, nature and real need, costs and expenses incurred and allocation criteria.
- For low value-added services, the margin should not exceed 5% of costs and expenses.
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