Transfer Pricing Report - Peru
Take Control of Transfer Pricing Peru for Tax Clarity & Total Tax Compliance.
Peru’s SUNAT requires strict arm’s-length justification for all international related-party transactions. Our Peru Transfer Pricing Study provides comprehensive documentation, economic benchmarking, and strategic advisory to ensure full alignment with Peru’s tax rules and the OECD transfer pricing guidelines.
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Our Expertise in Peru Transfer Pricing Benchmarking & Compliance
Deep Understanding of Peru’s TP Legislation
Audit-Proof Transfer Pricing Documentation
Strategic Transfer Pricing Advisory Peru
Multi-Jurisdictional APAC/LATAM/Global Support
Achieve Full Transfer Pricing Compliance in Peru
Peru mandates Transfer Pricing compliance through Legislative Decree No. 1312, Supreme Decree No. 333-2017-EF, and the OECD guidelines. Multinationals must maintain robust, timely documentation supporting arm’s-length results.
5000+
Transfer Pricing Documentation
Our Commitment: Precision, Transparency & Compliance
We partner with CFOs, controllers, finance leads, and international tax teams to provide clarity, audit defensibility, and strategic governance for multinational operations in Peru.
Strategic Compliance
Financial Strategy
A Simple Process for Transfer Pricing Documentation & Benchmarking
Framework & Risk Review
Documentation & Benchmarking Excellence
Ongoing TP Advisory & Annual Compliance
Experienced Transfer Pricing Advisors at Your Service
Answers to Your Transfer Pricing Concerns Peru
Get clarity on the most common questions our clients ask about international transfer pricing services.
Still Have Questions?
What documentation is required under Peru’s transfer pricing rules?
Peru requires a Local File, Master File, and CbCR prepared in accordance with SUNAT standards and the OECD transfer pricing guidelines.
Who is obligated to prepare a Transfer Pricing Study in Peru?
Companies with related-party transactions or transactions with tax-haven jurisdictions must maintain compliant transfer pricing documentation.
What are the penalties for non-compliance?
SUNAT may impose tax adjustments, penalties, interest, and enhanced audit scrutiny for missing or incomplete transfer pricing documentation.
Does SUNAT follow OECD guidelines?
Yes — Peru’s framework is closely aligned with the OECD transfer pricing guidelines, including the BEPS Action Plan.
What transfer pricing methods are accepted in Peru?
SUNAT accepts CUP, RPM, Cost Plus, TNMM, and Profit Split, depending on the transaction profile.
What does a Peru Transfer Pricing Study include?
A complete study includes business overview, FAR analysis, industry analysis, economic benchmarking, and compliance mapping for SUNAT.
Can you assist during SUNAT transfer pricing audits?
Yes — we provide full audit defense, documentation reviews, rebuttal preparation, and comparables validation.
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