Mitigating Tax Risks When Receiving Services from Related Parties and Demonstrating Compliance with the Benefit Test

To date, SUNAT continues initiating tax audit processes regarding the Benefit Test for taxpayers receiving services from related parties. We emphasize the importance of seeking advice to determine the tax position to adopt for the annual Income Tax determination and, in turn, for the transfer pricing informative return - Local File, when applicable. Implementing risk mitigation measures promptly can be crucial when facing such tax inspections. Find further details regarding the scope of this obligation and key insight information in connection with the tax inspection processes in the following alert prepared by our transfer pricing team.


Importance of integrating a defense file regarding the Benefit Test prior to the closing of the fiscal year