“Copper Corporation S.A.” had deducted intra-group service payments in it’s taxable income.
The Peruvian tax authorities determined that the documentation provided by the company did not sufficiently support the actual provision of these services. Hence, tax deductions for the expenses was denied.
The case was taken to the Tax Court
The court dismissed the appeal and upheld the assessment issued by the tax authorities.
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Peru VS Tribunal Fiscal 22 July 2011_8_12609