9 September 2024, the Peruvian tax authority – SUNAT – issued guidance on the qualification of services, transfer pricing methods for services and the application of the “benefit test”.
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- Brazil
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- Cabo Verde
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- Cayman
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- Costa Rica
- Croatia
- Cyprus
- Czech
- Denmark
- Dominica
- Ecuador
- Egypt
- El Salvador
- Estonia
- Ethiopia
- European Union
- Finland
- France
- Georgia
- Germany
- Greece
- Greenland
- Guatemala
- Honduras
- Hong Kong
- Hungary
- Iceland
- India
- Indonesia
- Isle of Man
- Ireland
- Israel
- Italy
- Jamaica
- Japan
- Kazakhstan
- Kenya
- Korea
- Kosovo
- Labuan
- Latvia
- Liberia
- Liechtenstein
- Lithuania
- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Pakistan
- Panama
- Papua New Guinea
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Senegal
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Thailand
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Uruguay
- United States
- Zambia
- Zimbabwe
- OECD
- UN
- G20
- Guidelines
- OECD Transfer Pricing Guidelines 2022
- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Model Tax Convention 2017
- UN Manual on Transfer Pricing 2021
- UN Model Double Tax Convention 2017
- Case Laws
- Arm's Length Principle
- Benchmark, Range and Median
- Beneficial Owner
- Burden of Proof
- Business Restructuring
- Commodity Transactions
- Comparability Analysis
- Cost Contribution Arrangements
- Delineation - Substance over Form
- Digital Economy
- Disallowed Deduction
- EU State Aid
- Financial Transactions
- General Anti-Avoidance Rules
- Intangibles - Goodwill Know-how Patents
- Legal and Constitutional Issues
- Losses
- Non-Recognition and Recharacterisation
- Permanent Establishments
- Royalty and License Payments
- Marketing and Procurement Hubs
- Series of Related Transactions
- Services and Fees
- Shares and Dividends
- Tax Avoidance Schemes
- Tax Treaty Interpretation
- Transfer Pricing Documentation
- Transfer Pricing Methods
- Valuation - DCF and CUT/CUPs
- VAT and Customs Valuation
- Withholding Tax (WHT)
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Peru – SUNAT guidance on pricing of intra-group services and application of the benefit test
Category: Local Country Guidelines, Services and Fees, Transfer Pricing News | Tag: Administrative services, Arm's length charge for services, Benefit test, Centralised services, Intra-group services, Leasing, License of trademark, Low Value-Adding Services (LVAS), Most appropriate method (MAM), Trademark licence agreement
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