LEY DEL IMPUESTO A LA RENTA Y SU ASOCIACIÓN A LOS COSTOS DE TRANSFERENCIA EN UNA APLICACIÓN PRACTICA EN LA CIUDAD DE ICA EN EL PERIODO ENERO A JULIO 2018

Abstract

A descriptive study about the income tax law and its association with transfer costs was carried out in a practical application in the city of Ica in the period January to July 2018, where the data obtained from a company and a series of conclusions and recommendations were drawn up, among which transfer prices, which were taken in our laws, have enabled them to be analyzed on several occasions for their continuous improvement., The OECD indications, being the guiding framework for transfer Pricing, lists the guidelines and procedures that help, along with what other countries have experienced in the preparation of transfer rules in Peru, the implementation of transfer pricing rules is in continuous learning, as To develop this learning, we have seen ways to improve, the rules and to implement them in a better way.