By means of Ministerial Resolution No. 383-2021-EF/10 published on 12/31/2021, the National Superintendent of the National Superintendence of Customs and Tax Administration (SUNAT) was appointed as the authorized representative of the Minister of Economy and Finance to act as the Peruvian Competent Authority (PCA) of the PAM regulated in the DTA signed in force, as well as those that enter into force subsequently and regulate such procedure.
- International Treaties and Agreements
- Mutual Administrative Assistance
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Transfer Pricing
- 1. Scope of application of Transfer Pricing
- 2. Transfer Pricing Informative Declarations
- 3. Methodology
- 4. Transfer Pricing Adjustments
- 5. Intragroup services
- 6. Transfer Pricing Dispute Resolution
- 7. Regulations, Jurisprudence and Reports
- 8. Bibliography and links of interest
- 9. Frequently Asked Questions
- Taxation of Non-Domiciled
- Digital Services
- Cooperative Compliance
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General Anti-Elusive Standards
- 1. The General Anti-Avoidance Rule - GAAR
- 2. Definitions for applying the General Anti-circumvention Standard
- 3. Statement of Reasons - Legislative Decree No. 1422
- 4. Substantive Parameters – General Anti-Avoidance Rule
- 5. Form parameters for the application of the standard XVI
- 6. Declaration
- 7. Data Declaration Form – Article 62-C of the Tax Code
- 8. Infringements and penalties - GAAR
- 9. Legal regulations
- 10. Catalogue of High Tax Risk Schemes
- 11. Management Report - Review Committee