Background Transfer Pricing is fundamental in globalized economies, especially in highly internationalized industries such as mining. These prices refer…
In the last few years, the Peruvian tax administration, through SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria - National Superintendence…
IFRS (International Financial Reporting Standard)16 establishes the guidelines to be followed for the recognition, measurement, presentation, and disclosure of leases,…