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Financial Statement Audit
Our clients rely on financial statement audit reports for their decision-making, with reliable and transparent information.
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IFRS analysis, diagnosis, and adoption
International Financial Reporting Standards (IFRS) constitute a framework for the preparation of financial information adopted and used by companies internationally. Their use is increasingly widespread.
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Agreed Upon Procedures
Users of financial information often require reviews of specific items in the financial information and are interested in validating certain aspects of those items.
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Transfer Pricing
We support our clients in complying with Transfer Pricing legislation.
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Tax Consulting
Grant Thornton Peru's personalized tax advisory service provides assistance and guidance to individuals and companies on matters related to tax compliance
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Tax Compliance
Through this service, we analyze our clients' tax compliance by reviewing or determining the monthly and annual taxes they are obligated to declare.
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Compliance
Assistance in the design, implementation and monitoring of Compliance programs within the framework of local and international regulations (FCPA, Corporate Criminal Responsibility Law), including course delivery.
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ESG & Sustainability
Projects related to ESG (environmental, social and governance) and Sustainability.
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Forensic |Grant Thornton Perú
The services offer includes expert advice in litigation resolution and the development of procedures in legal/digital forensics and cybersecurity.
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Human Capital solutions
Grant Thornton's Human Capital division has a team of professionals determined to accompany individuals and organizations throughout the relationship between the employee and the organization.
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Organizational restructuring
Advice on operational restructuring to companies in difficulty, their creditors or other interested parties.
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Services to the Government and the Public Sector
Financial audit projects and special technical and concurrent reviews of programs of national and subnational governments financed by International Credit Organizations. Special projects for government entities, public and mixed companies.
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Valuation Services
We provide stock, business, asset, and liability valuations in support of negotiations, account structuring, and tax opportunities.
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Transaction Advisory Services
The service offer includes financial due Diligence, operations services, business and strategic intelligence, ratings, advice on mergers and acquisitions, capital markets and debt advice.
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Academy - Empowered by Grant Thornton Argentina & Perú
Academy is an e-learning platform that emerged as a joint initiative of Grant Thornton Argentina and Grant Thornton Perú. It is designed so that everyone can acquire new skills in accounting, auditing, taxes, technology and business through access to multiple courses and certifications.
We support our clients in complying with Transfer Pricing legislation, which is why we handle all phases involved in the preparation of the Local Report, Master Report, and Country-by-Country Report. Additionally, we provide comprehensive advisory services to support the benefit test, Transfer Pricing planning, and advisory services during audits in this area.
Our Services
Taxpayers who meet the following criteria during the taxable year to which the declaration corresponds are required to submit the mentioned report:
- i) Earn accrued income greater than 2300 UIT; and,
- ii) Carry out transactions within the scope of application, whose total amount is equal to or greater than 100 UIT (Annex I) and 400 UIT (Annex II, III and IV)
We prepare the Local Report in accordance with local regulatory requirements and transfer pricing practices to ensure that the operations comply with the arm's length principle.
Taxpayers who are part of a Group and meet the following criteria during the taxable year to which the declaration corresponds are required to submit the mentioned report:
- iii) Earn income greater than 20,000 UIT; and,
- iv) Carry out transactions with related parties and/or tax havens, the total amount of which is equal to or greater than 400 UIT.
We prepare the Master Report, taking into consideration the local regulatory requirements and transfer pricing practices in accordance with the guidelines of the Organization for Economic Co-operation and Development (OECD).
Taxpayers are required to submit this report if they earn accrued income equal to or greater than S/ 2.7 billion, according to the consolidated financial statements that the Multinational Group's parent company must prepare.
We provide support in the preparation of the Country-by-Country Report, considering the local regulatory requirements and transfer pricing practices in accordance with the guidelines of the Organisation for Economic Co-operation and Development (OECD), as well as advisory services for submitting the report to the Tax Authority.
We are committed to supporting our clients with comprehensive advisory services that substantiate the benefit test and the authenticity of intra-group services, with the goal of justifying the deductibility of costs and/or expenses. The mentioned test must include the following key sections:
- Review of the intra-group services received.
- a) Actual provision of the service.
- b) Tangible benefit from receiving the service.
- c) Shareholder-related activities
- Review of the non-duplicity of intra-group services received.
- Characterization of intragroup services.
- Review of the segmented financial information of the intra-group service provider.
We provide comprehensive advisory services for the Informative Affidavit of the Final Beneficiary in accordance with Legislative Decree No. 1372, regulated by Supreme Decree 003-2019, and implemented through Resolution No. 185-2019/SUNAT. As a result, legal entities and/or legal arrangements domiciled in Peru are required to submit an Informative Affidavit identifying their final beneficiaries.
We offer a comprehensive service that includes diagnosis, defense strategy, and support during audit processes, ensuring our clients receive appropriate advice when facing audits or requests from the Tax Administration regarding transfer pricing matters.
