{"id":7828,"date":"2025-09-24T17:55:34","date_gmt":"2025-09-24T17:55:34","guid":{"rendered":"https:\/\/tpcons.bloque9.design\/?page_id=7828"},"modified":"2025-10-06T09:00:51","modified_gmt":"2025-10-06T15:00:51","slug":"services","status":"publish","type":"page","link":"https:\/\/tpcons.bloque9.design\/en\/services\/","title":{"rendered":"Services"},"content":{"rendered":"<section class=\"gsbp-4b60da9 alignfull\" data-type=\"section-component\">\n<div class=\"gsbp-ba254b8\" data-type=\"content-area-component\">\n<div class=\"gsbp-ffc4ef3\">\n<div class=\"gs_accordion_470 gsbp-850dc06\" data-type=\"accordion-component\">\n<div class=\"gs_item\" data-active=\"true\">\n<h3 class=\"gs_title\">\n<button aria-controls=\"gs-content-gsbp-850dc06-0\" id=\"gs-trigger-gsbp-850dc06-0\" class=\"gs_click_sync\" type=\"button\" aria-expanded=\"false\">\n<span class=\"gs_name\">Services by country<\/span>\n\n\n\n<svg viewbox=\"0 0 1024 1024\" width=\"1024\" height=\"1024\" class=\"gs_icon\"><path d=\"M1008 768h-624v-80c0-26.6-21.4-48-48-48h-96c-26.6 0-48 21.4-48 48v80h-176c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h176v80c0 26.6 21.4 48 48 48h96c26.6 0 48-21.4 48-48v-80h624c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16zM320 896h-64v-192h64v192zM1008 192h-496v-80c0-26.6-21.4-48-48-48h-96c-26.6 0-48 21.4-48 48v80h-304c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h304v80c0 26.6 21.4 48 48 48h96c26.6 0 48-21.4 48-48v-80h496c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16zM448 320h-64v-192h64v192zM1008 480h-176v-80c0-26.6-21.4-48-48-48h-96c-26.6 0-48 21.4-48 48v80h-624c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h624v80c0 26.6 21.4 48 48 48h96c26.6 0 48-21.4 48-48v-80h176c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16zM768 608h-64v-192h64v192z\" \/><\/svg>\n<\/button>\n<\/h3>\n\n\n\n<div aria-labelledby=\"gs-trigger-gsbp-850dc06-0\" id=\"gs-content-gsbp-850dc06-0\" class=\"gs_content\" role=\"region\" aria-hidden=\"true\">\n<div class=\"gs_content_inner\">\n<div class=\"wp-block-greenshift-blocks-filter-panel gspb-filterpanel\" id=\"gspb_id-gsbp-ffb3766\" data-filterid=\"gspb_filterid_gsbp-c8f174f\"><div data-type=\"tax_query\" data-query=\"pais\" class=\"gspb_id-gsbp-5b59379 gspb-filterblock wp-block-greenshift-blocks-filter-block\" id=\"gspb_id-gsbp-5b59379\"><div class=\"gspb-filter-item gspb-checkbox-box\"><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-208\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-208\" name=\"gspb_id-gsbp-5b59379-argentina\" value=\"argentina\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"208\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Argentina<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-210\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-210\" name=\"gspb_id-gsbp-5b59379-bolivia\" value=\"bolivia\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"210\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Bolivia<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-209\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-209\" name=\"gspb_id-gsbp-5b59379-brasil\" value=\"brasil\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"209\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Brazil<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-211\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-211\" name=\"gspb_id-gsbp-5b59379-chile\" value=\"chile\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"211\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Chile<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-212\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-212\" name=\"gspb_id-gsbp-5b59379-colombia\" value=\"colombia\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"212\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Colombia<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-224\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-224\" name=\"gspb_id-gsbp-5b59379-costa-rica\" value=\"costa-rica\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"224\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Costa Rica<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-218\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-218\" name=\"gspb_id-gsbp-5b59379-ecuador\" value=\"ecuador\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"218\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Ecuador<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-216\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-216\" name=\"gspb_id-gsbp-5b59379-ee-uu\" value=\"ee-uu\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"216\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">USA<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-213\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-213\" name=\"gspb_id-gsbp-5b59379-el-salvador\" value=\"el-salvador\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"213\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">El Salvador<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-225\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-225\" name=\"gspb_id-gsbp-5b59379-global\" value=\"global\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"225\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Global<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-223\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-223\" name=\"gspb_id-gsbp-5b59379-guatemala\" value=\"guatemala\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"223\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Guatemala<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-222\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-222\" name=\"gspb_id-gsbp-5b59379-honduras\" value=\"honduras\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"222\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Honduras<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-219\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-219\" name=\"gspb_id-gsbp-5b59379-jamaica\" value=\"jamaica\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"219\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Jamaica<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-221\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-221\" name=\"gspb_id-gsbp-5b59379-medio-oriente\" value=\"medio-oriente\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"221\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Middle East<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-217\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-217\" name=\"gspb_id-gsbp-5b59379-mexico\" value=\"mexico\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"217\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Mexico<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-220\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-220\" name=\"gspb_id-gsbp-5b59379-panama\" value=\"panama\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"220\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Panama<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-214\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-214\" name=\"gspb_id-gsbp-5b59379-peru\" value=\"peru\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"214\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Peru<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><div class=\"gspb-checkbox__item gspb-item gs-parent\"><label for=\"gspb_id-gsbp-5b59379-215\" class=\"gspb-checkbox gspb-checkbox__style\"><input type=\"checkbox\" id=\"gspb_id-gsbp-5b59379-215\" name=\"gspb_id-gsbp-5b59379-republica-dominicana\" value=\"republica-dominicana\" data-filter=\"tax_query\" data-slug=\"pais\" data-key=\"gspbfilter\" data-val=\"215\" data-connection=\"gspb_filterid_gsbp-c8f174f\" data-operator=\"IN\" \/><div class=\"gspb-checkbox__checkmark\"><\/div><div class=\"gspb-checkbox__body\">Dominican Republic<\/div><\/label><span class=\"gs-filters-counter\"><\/span><\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"gsbp-c19149f\">\n<div class=\"wp-block-greenshift-blocks-filter-chips gspb__filters-chips\" id=\"gspb_id-gsbp-ce41b4a\" data-filterid=\"gspb_filterid_gsbp-c8f174f\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"gsbp-d9b737a\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"gspb_filterid_gsbp-c8f174f\" class=\"gspbgrid_id-gsbp-c8f174f gspbgrid_list_builder wp-block-query alignwide gspb_filterid_gsbp-c8f174f  wp-block-greenshift-blocks-querygrid\" data-filterargs='' data-template=\"querybuilder\" data-innerargs='' data-perpage='1' data-paginationtype=\"\">\n\t\t\t\t\t\n\t\t\t\t\t<ul class=\"wp-block-post-template\" data-currentpage=\"1\" data-maxpage=\"0\" data-paginationid=\"currentpage-gspb_filterid_gsbp-c8f174f\">\n\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-9041 type-servicio\">\n                \n\n<div class=\"gs_tabs_860 gs_root gsbp-62f4f28\" data-type=\"tabs-component\">\n<div class=\"gs_tabs_list gsbp-899ad31\" role=\"tablist\">\n<button aria-controls=\"gs-content-gsbp-62f4f28-0\" id=\"gs-trigger-gsbp-62f4f28-0\" class=\"gs_click_sync gs_tab active\" type=\"button\" role=\"tab\" aria-selected=\"true\">\n<span class=\"gs_name\">Services<\/span>\n<\/button>\n\n\n\n<button aria-controls=\"gs-content-gsbp-62f4f28-1\" id=\"gs-trigger-gsbp-62f4f28-1\" class=\"gs_click_sync gs_tab\" type=\"button\" role=\"tab\" aria-selected=\"false\">\n<span class=\"gs_name\">Obligations<\/span>\n<\/button>\n<\/div>\n\n\n\n<div class=\"gs_content_area\">\n<div aria-labelledby=\"gs-trigger-gsbp-62f4f28-0\" id=\"gs-content-gsbp-62f4f28-0\" class=\"gs_content active\" role=\"tabpanel\" aria-hidden=\"false\">\n<div class=\"gs_content_inner servicios-obligaciones-tab-wrapper\">\n<div class=\"servicios-obligaciones-img-div gsbp-2194fb0\">\n<div class=\"gsbp-9585f73\">\n<div class=\"servicios-obligaciones-titulo gsbp-17f4a5a\">Services Peru<\/div>\n<\/div>\n\n\n\n<div class=\"servicios-obligaciones-img-overlay gsbp-3a3134e\"><\/div>\n\n\n\n<img decoding=\"async\" class=\"servicios-obligaciones-imagen gsbp-9873b29\" src=\"https:\/\/tpcons.bloque9.design\/wp-content\/uploads\/2025\/10\/servicios-peru.webp\" alt=\"\" loading=\"lazy\"\/>\n<\/div>\n\n\n\n<div class=\"servicios-obligaciones-info-div gsbp-4b5ee64\">\n<div class=\"descripcion-servicios-obligaciones gsbp-e69fd16\"><ol>\r\n \t<li><strong>Transfer Pricing Study and Statements:<\/strong> Local Report, Master Report and Country-by-Country Report.<\/li>\r\n \t<li><strong>Benefit Test:<\/strong> preparation of documentation supporting the deduction of services received from related parties.<\/li>\r\n \t<li><strong>Management of Derivative Financial Instruments (DFI):<\/strong>\r\n<ul>\r\n \t<li>Advice on the development of a risk hedging policy with the use of DFIs.<\/li>\r\n \t<li>Annual report on coverage in the use of DFIs.<\/li>\r\n \t<li>Specific reports on DFIs in tax litigation cases.<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li><strong>Technical studies of market value and\/or appraisals.<\/strong><\/li>\r\n \t<li><strong>Advice in contentious transfer pricing proceedings.<\/strong><\/li>\r\n \t<li><strong>Transfer pricing plans.<\/strong><\/li>\r\n \t<li><strong>Advising on the execution of advance transfer pricing agreements.<\/strong><\/li>\r\n \t<li><strong>Technical report for the analysis of commodities and submission of the corresponding declaration.<\/strong><\/li>\r\n<\/ol><\/div>\n\n\n\n<a class=\"btn2-wrapper btn-contacto-servicios gsbp-029d3d4\" href=\"https:\/\/tpcons.bloque9.design\/en\/contact\/tp-consulting-peru\/\">\n<div class=\"btn2-txt-div\">\n<span class=\"btn2-text\">START TODAY<\/span>\n\n\n\n<span class=\"btn2-txt-div-overlay\"><\/span>\n<\/div>\n\n\n\n<div class=\"btn2-svg-div\">\n<svg viewbox=\"0 0 896 1024\" width=\"896\" height=\"1024\" class=\"btn2-icon gsbp-ee9a5a9\"><path d=\"M883.8 500.2l-39.6-39.6c-9.4-9.4-24.6-9.4-34 0l-310.2 310.2v-682.8c0-13.2-10.8-24-24-24h-56c-13.2 0-24 10.8-24 24v682.8l-310.2-310.2c-9.4-9.4-24.6-9.4-34 0l-39.6 39.6c-9.4 9.4-9.4 24.6 0 34l418.8 418.8c9.4 9.4 24.6 9.4 34 0l418.8-418.8c9.4-9.4 9.4-24.6 0-34z\" \/><\/svg>\n\n\n\n<span class=\"btn2-svg-div-overlay\"><\/span>\n<\/div>\n<\/a>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div aria-labelledby=\"gs-trigger-gsbp-62f4f28-1\" id=\"gs-content-gsbp-62f4f28-1\" class=\"gs_content\" role=\"tabpanel\" aria-hidden=\"true\">\n<div class=\"gs_content_inner servicios-obligaciones-tab-wrapper\">\n<div class=\"servicios-obligaciones-img-div gsbp-e68461c\">\n<div class=\"gsbp-4d41f18\">\n<div class=\"servicios-obligaciones-titulo gsbp-9a29ef6\">Principal obligations<\/div>\n<\/div>\n\n\n\n<div class=\"servicios-obligaciones-img-overlay gsbp-91d9d35\"><\/div>\n\n\n\n<img decoding=\"async\" class=\"servicios-obligaciones-imagen gsbp-db8ca2c\" src=\"https:\/\/tpcons.bloque9.design\/wp-content\/uploads\/2025\/10\/obligaciones-peru.webp\" alt=\"\" loading=\"lazy\"\/>\n<\/div>\n\n\n\n<div class=\"servicios-obligaciones-info-div gsbp-5c60813\">\n<div class=\"descripcion-servicios-obligaciones gsbp-bf2b8b8\"><ol>\r\n \t<li><strong>Local Report (since 2016):<\/strong>\r\n<ul>\r\n \t<li>Annual income over 2,300 UIT (\u2248 S\/ 12.3 million).<\/li>\r\n \t<li>Transactions with related parties or non-cooperating jurisdictions greater than 100 UIT (\u2248 S\/ 535 thousand).<\/li>\r\n \t<li>Includes details of operations: products, services, royalties, interest.<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li><strong>Master Report (since 2017):<\/strong>\r\n<ul>\r\n \t<li>Groups with annual income over 20,000 UIT (\u2248 S\/ 107 million).<\/li>\r\n \t<li>Transactions with related parties or non-cooperating jurisdictions greater than 400 UIT (\u2248 S\/ 2.14 million).<\/li>\r\n \t<li>Applies if there is a requirement for consolidated financial statements.<\/li>\r\n \t<li>Contains global information on the group: structure, intangibles, PT policies, financial agreements.<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li><strong>Country-by-Country Report (CbCR, since 2017):<\/strong>\r\n<ul>\r\n \t<li>Multinational groups with annual consolidated revenues exceeding S\/. 2,700 million.<\/li>\r\n \t<li>Presented by the parent company in Peru or by a designated local entity.<\/li>\r\n \t<li>Includes revenues, profits, taxes, employees and assets by jurisdiction.<\/li>\r\n \t<li>Peru exchanges CbCR information with more than 70 jurisdictions under international agreements.<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li><strong>Benefit Test (since 2017):<\/strong>\r\n<ul>\r\n \t<li>Indispensable condition to deduct costs or expenses of intra-group services.<\/li>\r\n \t<li>The following must be accredited: effective provision, nature and real need, costs and expenses incurred and allocation criteria.<\/li>\r\n \t<li>For low value-added services, the margin should not exceed 5% of costs and expenses.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ol><\/div>\n\n\n\n<a class=\"btn2-wrapper btn-contacto-servicios gsbp-57b43b9\" href=\"https:\/\/tpcons.bloque9.design\/en\/contact\/tp-consulting-peru\/\">\n<div class=\"btn2-txt-div\">\n<span class=\"btn2-text\">START TODAY<\/span>\n\n\n\n<span class=\"btn2-txt-div-overlay\"><\/span>\n<\/div>\n\n\n\n<div class=\"btn2-svg-div\">\n<svg viewbox=\"0 0 896 1024\" width=\"896\" height=\"1024\" class=\"btn2-icon gsbp-ee9a5a9\"><path d=\"M883.8 500.2l-39.6-39.6c-9.4-9.4-24.6-9.4-34 0l-310.2 310.2v-682.8c0-13.2-10.8-24-24-24h-56c-13.2 0-24 10.8-24 24v682.8l-310.2-310.2c-9.4-9.4-24.6-9.4-34 0l-39.6 39.6c-9.4 9.4-9.4 24.6 0 34l418.8 418.8c9.4 9.4 24.6 9.4 34 0l418.8-418.8c9.4-9.4 9.4-24.6 0-34z\" \/><\/svg>\n\n\n\n<span class=\"btn2-svg-div-overlay\"><\/span>\n<\/div>\n<\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"clearfix\"><\/div>\n\t\t\t\n\t\t\t<\/div>\n<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_gspb_post_css":".gsbp-4b60da9{display:flex;justify-content:center;flex-direction:column;align-items:center;position:relative;background-color:var(--wp--preset--color--custom-fondo-1, #f7f7f7);}.gsbp-ba254b8{max-width:1290px;width:100%;display:flex;flex-direction:row;column-gap:75px;padding-top:50px;padding-bottom:75px;padding-right:20px;padding-left:20px;}@media (max-width: 991.98px){.gsbp-ba254b8{flex-direction:column;row-gap:50px;padding-top:0px;padding-right:0px;padding-left:0px;position:relative;}}\/* Estilo general de los chips *\/ #gspb_id-gsbp-ce41b4a .gspb-chip-content { border: 1px solid #d0d0d0 !important; border-radius: 50px !important; color: #222 !important; background-color: #fff !important; 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