News and features

Articles

Article type
Practice area

Showing 1 - 10 of 30

News & Analysis

Peru: Technical Assistance and its correct tax qualification - A Practical Approach to Tax Compliance

02 June 2025 by +Value - Peru

In the current business environment, where technological sophistication and knowledge specialization are key to competitiveness, companies are increasingly turning to external services from international experts. In this context, the correct qualification of the services contracted with non-domiciled companies under the income tax regime acquires special relevance to guarantee an adequate tax compliance and avoid unnecessary contingencies.
News & Analysis

Peru: The deductibility of advertising expenses for income tax purposes: Analysis of the criteria applied by SUNAT

08 May 2025 by +Value - Peru

In the Peruvian tax system, advertising expenses constitute a relevant component within the cost structure of companies, especially in highly competitive contexts. However, from a tax perspective, these expenses are subject to constant scrutiny by the auditors of the National Superintendency of Customs and Tax Administration (SUNAT), who apply restrictive criteria when qualifying their deductibility for income tax purposes.
News & Analysis

Cost of Production and Taxation: Keys for the Fishing, Mining and Real Estate Industries

31 March 2025 by +Value

The tax treatment of fixed indirect costs in periods of stoppage is a crucial issue for industries such as mining, fishing and real estate, where operational interruptions are frequent due to seasonal, regulatory or market factors
News & Analysis

Deductibility of losses on hedging derivative contracts: Key issues and tax considerations

10 February 2025 by +Value

In a globalized economic environment, companies face risks associated with fluctuations in commodity prices, interest rates, exchange rates and other financial factors
News & Analysis

Challenges in Proving the Authenticity of Tax Operations: The Gap Between Taxpayers, Tax Administration, and Jurisprudence

02 January 2025 by Martín Ramos

Although it may seem unbelievable, proving the accuracy of an operation for tax purposes remains a major problem for taxpayers
News & Analysis

The Best or Most Convenient Method

05 November 2024 by +Value

The globalization of the economy has undoubtedly brought many benefits, one of them being that commercial and financial operations can be carried out from and to any place in the world, however, due to the fact that such operations do not have the same tax treatment in each of the countries involved, it has also generated a series of problems for the Tax Administrations and the companies.
News & Analysis

The Double Administrative Instance: Guarantee of Justice and Equity in the Tax Litigation Process

01 December 2023 by Martin Ramos Chávez, director of +Value

The tax litigation process is a fundamental pillar in the legal system of any country, providing taxpayers with the opportunity to question the decisions of the tax authority when they perceive that these decisions have been applied incorrectly.
News & Analysis

Challenges and risks of local Transfer Pricing reporting : a guide for a correct and transparent presentation

18 September 2024 by

The Local Transfer Pricing Report is an essential tool to inform the Tax Administration about all transactions with related companies.
News & Analysis

Transfer Pricing Taxation: Challenges, Jurisprudence and Legal Perspectives

27 August 2024 by +Value

Transfer pricing audits pose a substantial challenge to tax law, especially with regard to the imposition of specific time limits.
News & Analysis

The Strategic Importance of Local Reporting for Multinational Companies

01 August 2024 by +Value

Transfer pricing is a crucial aspect for multinational companies, since it involves the transfer of goods, services and intellectual property between their different business units located in different countries.
Load more