Guías de la organización para la cooperación y el desarrollo económico sobre precios de transferencia y su relación con los principios de legalidad y reserva de ley en el Perú

Objective: To analyze how the Organization for Economic Cooperation and Development Transfer Pricing Guidelines (hereinafter TPG) relate to the constitutional principles of legality (hereinafter PL) and legal reserve (hereinafter PRL) in the Peruvian tax system. Method: The research was basic, using a qualitative approach and a phenomenological design, with an expert interview guide as the instrument. Results: The most relevant finding was that the GPT, as soft law instruments not formally incorporated into the Peruvian legal system, generate tensions with the PL and the PRL when they are applied directly by the Tax Administration (hereinafter TA), particularly SUNAT, as a basis for adjustments in transfer pricing (hereinafter TP). Conclusions: Although GTPs can fulfill a subordinate interpretative function, their use as an autonomous regulatory source compromises respect for the constitutional tax order, thus highlighting the urgent need to develop case law on TP in order to harmonize international tax cooperation with respect for the national tax legality block.