Alva, M. (01 April 2018). EL TEST DEL BENEFICIO EN LAS OPERACIONES INTRAGRUPO (BENEFIT TEST IN INTRAGROUP OPERATIONS): Some comments. Lima, Lima, Peru. Retrieved from http://blog.pucp.edu.pe/blog/blogdemarioalva/2018/04/01/el-test-del-beneficio-en-las-operaciones-intragrupo-algunos-comentarios/
Apaza Meza, M. (2011). Application of Transfer Pricing in Peru. Lima: Instituto Pacífico.
Diaz Tong, Enrique (2024). Transfer Pricing. Lima, Editorial Palestra.
Quispe, T. (23 June 2011). Intragroup Services and Cost Contribution Agreements. Lima, Lima, Peru.
Quispe, T. (28 February 2018). Deduction of expenses for Intragroup Services. Lima, Lima, Peru.
BIBLIOGRAPHY ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT - OECD
BEPS Actions 8 to 10 - Final Reports 2015. Alignment of transfer pricing results with value creation (https://www.oecd.org/es/publications/garantizar-que-los-resultados-de-los-precios-de-transferencia-esten-en-linea-con-la-creacion-de-valor-acciones-8-a-10-informes-finales-2015_9789264258280-es.html)
BEPS Action 13 - Final Report 2015. Transfer Pricing documentation and Country-by-Country Report. (https://www.oecd.org/es/publications/documentacion-sobre-precios-de-transferencia-e-informe-pais-por-pais-accion-13-informe-final-2015_9789264267909-es.html)
OECD: Transfer Pricing Country Profiles – Perú (https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/transfer-pricing/transfer-pricing-country-profile-peru.pdf )
OECD: Guidelines for the preparation and presentation of Country-by-Country Reports (https://orientacion.sunat.gob.pe/sites/default/files/inline-files/directrices-para-la-elaboracion-y-presentacion-de-informes-pais-por-pais-accion-13-beps_1.pdf )
List of signatories to the Multilateral Agreement among Competent Authorities (MCAA) for the exchange of Country-by-Country Reports (https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-transparency-and-international-co-operation/cbc-mcaa-signatories.pdf)
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.
SPANISH:
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017:
Guías de la OCDE sobre precios de transferencia para empresas multinacionales y administraciones tributarias – Publicado el 20 de enero de 2022 (OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022)
BIBLIOGRAPHY UNITED NATIONS – UN
United Nations Practical Manual on Transfer Pricing for Developing Countries (2017) (https://www.un.org/esa/ffd///wp-content/uploads/2017/04/Manual-TP-2017.pdf)
LOCAL REGULATORY BIBLIOGRAPHY
Legislative Resolution approving the Convention on Mutual Administrative Assistance in Tax Matters (https://busquedas.elperuano.pe/dispositivo/NL/1651174-2)