The Law on Income Tax provides that the entities that belong or not to the same economic group that are into the assumptions of relationship established by law and have operations that are within the scope of its application, are obliged to have the Technical Study of Transfer Pricing.

From the year 2007, taxpayers subject to the scope of transfer pricing rules are required to submit an annual Informative Tax Return and a Technical Study.

For this, we have developed a low-cost methodology, which identifies the potential liabilities of your company in connection with the transfer pricing regime, as well as a range of complementary services that will allow not only the law enforcement, but also obtain a valuable tool that allows you to evaluate and optimize your operations. In this respect we offer:

• Transfer Pricing Study: We will examine in depth the operations and risks of your Company, defining the functional and economic analysis of each transaction. For this, we have the Database Osiris of the Company Bureau Van Dijk Electronic Publishing (BUDEP), one of the most comprehensive and prestigious in the world. Besides, we will advise on the preparation of the SUNAT Informative Tax Return.

• Transfer PricingPlanning: We conducted studies to anticipate and/or adjust your transfer prices using the "Arms Length" principle, preventing subsequent adjustments to the Tax Return, relying on our software PKF Transfer PricingModel.