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
- SERVICIOS DIGITALES
- COOPERATIVE COMPLIANCE
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NORMA ANTIELUSIVA GENERAL
- 1. La Norma Antielusiva General – NAG
- 2. Definiciones para aplicar la Norma Antielusiva General
- 3. Exposición de Motivos - Decreto Legislativo N° 1422
- 4. Parámetros de fondo - Norma Antielusiva General
- 5. Parámetros de forma para la aplicación de la norma XVI
- 6. Declaración
- 7. Formato Declaración de Datos Art. 62-C del Código Tributario
- 8. Infracciones y sanciones – NAG
- 9. Normas legales
- 10. Catálogo de Esquemas de Alto Riesgo Fiscal
- 11. Reporte de Gestión - Comité Revisor