Transfer Pricing 2025

PERU Law and Practice Contributed by: Tania Quispe, Martín Ramos, Raquel Cabrera and Ramzi Benzaquen, +Value

Raquel Cabrera is a senior manager at +Value, specialising in transfer pricing audits and prospective analysis. She holds a degree in business administration from the Pontificia Universidad Católica del Perú and has completed postgraduate studies in investment valuation and international taxation at the Universidad del Pacífico and the Universidad Austral de Buenos Aires, respectively. With over 15 years of experience, mainly at Deloitte & Touche, SUNAT and PwC, she has advised leading companies on transfer pricing consulting and compliance. Her tenure as an official in the International Tax and Transfer Pricing section at SUNAT allowed her to specialise in the public sector, focusing on risk assessment and transfer pricing audits.

Ramzi Benzaquen is a manager at +Value, with a focus on transfer pricing audits and prospective analysis. He graduated with a Degree in Economics from the Pontificia

Universidad Católica del Perú, and completed postgraduate studies in corporate taxation at Universidad ESAN and international taxation and transfer pricing at Universidad Austral (Buenos Aires). With over 12 years of experience, mainly at Grant Thornton and PwC, he has been involved in the preparation of reports, consulting activities and transfer pricing planning for companies and economic groups, both national and transnational. He has also participated in numerous projects on the valuation of companies and intangibles, as well as in audit proceedings.

+Value Avenida Rivera Navarrete 395, Piso 23, Oficina 2302 San Isidro

Lima Peru Tel: +511 941 557 238 Email: informes@masvalue.pe Web: www.masvalue.pe

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