Trabajo ganador en el área de Economía Minera en el Foro TIS, PERUMIN 35.Por: Gloria Guevara Gutiérrez, socia de Precios de Transferencia; Alessandra Labrin Floridiano, gerente senior, y Dulce Trujillo Tapia, consultor senior, Deloitte & Touche.AbstractThis study seeks to demonstrate that the application of the Comparable Uncontrolled Price (CUP) method, as stipulated in Article 113-A1 of Chapter 19 of the Income Tax Law Regulations, with respect to transfer prices, is inflexible for analyzing the sale of mineral concentrates to related companies domiciled in non-cooperating countries or territories or in low or zero taxation countries or territories.Using a linear regression model, an equation is estimated to measure the impact of each component of the concentrate sales price formula on the final price. Results suggest that the cost of treatment (or maquila) is the component that has the most significant impact on the final price.Considering that this component is determined by negotiation between the parties involved, it is not always feasible to identify an adequate benchmark that would allow a direct comparison of prices.Thus, the results show that in order to analyze the sale of mineral concentrates -which are within the scope of transfer prices- the most appropriate methodology should be applied to reflect the economic reality of the transaction and not necessarily the CUP.
El 50% de la cartera de inversión minera proviene de países con avances en la gestión de riesgos climáticos y de naturalezaSeguir leyendo
