PERU CONTENTS
8. Penalties and Documentation p.302 8.1 Transfer Pricing Penalties and Defences p.302 8.2 Transfer Pricing Documentation p.303 9. Alignment With OECD Transfer Pricing Guidelines p.304 9.1 Alignment and Differences p.304 9.2 Arm’s Length Principle p.304 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.304 9.4 Impact of BEPS 2.0 p.305 9.5 Entities Bearing the Risk of Another Entity’s Operations p.305 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.305 10.1 Impact of UN Practical Manual on Transfer Pricing p.305 11. Safe Harbours or Other Unique Rules p.305 11.1 Transfer Pricing Safe Harbours p.305 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.305 11.3 Unique Transfer Pricing Rules or Practices p.305 11.4 Financial Transactions p.306 12. Co-Ordination With Customs Valuation p.306 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.306 13. Controversy Process p.306 13.1 Options and Requirements in Transfer Pricing Controversies p.306 14. Judicial Precedent p.307 14.1 Judicial Precedent on Transfer Pricing p.307 14.2 Significant Court Rulings p.307 15. Foreign Payment Restrictions p.307 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.307 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.307 15.3 Effects of Other Countries’ Legal Restrictions p.307 16. Transparency and Confidentiality p.308 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.308 16.2 Use of “Secret Comparables” p.308
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