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Carlos Chirinos

Associate
Lawyer

Contact
T +51 513-9430
CMS Grau
Av. Santa María 110
Miraflores, L18
Lima
Peru
Languages Spanish, English

Tax lawyer specialized in international taxation and transfer prices. His experience includes advising important national and multinational groups on tax planning, as well as the support and active participation in enforcement procedures and contentious procedures, including the supervision and approval of final deliverables in compliance with the obligations in terms of transfer prices (until 2015, Transfer Pricing Study, and since 2016, Local Report). He also conducts specific consultancy on the impact of securities on transactions within multinational groups under agreements to avoid double taxation and has led regional projects with the participation of tax consulting firms in Central and South America.

He has also advised on the restructuring of national and international business groups, assessing the impact of Income Tax, General Sales Tax, International Taxation and from the Transfer Pricing perspective.

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Education

  • 2016 - Specialization Course in Transfer Pricing Center (WU, Austria).
  • 2015 - Postgraduate in Mining Law, Management and Social and Environmental Responsibility by Universidad del Pacífico.
  • 2014 - Specialization Course on Transfer Pricing by the International Bureau of Fiscal Documentation (IBFD, The Netherlands).
  • 2012-2013 - LL.M. in International Tax Law (Vienna University of Economics and Business Administration).
  • 2010 - Lawyer Degree from Universidad Nacional Mayor de San Marcos.
  • 2009 - Specialization Course in International Taxation at Universidad of Santiago de Compostela (Spain)
  • 2005 - Postgraduate in Taxation from Pontificia Universidad Católica del Perú.
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Memberships

  • Ilustre Colegio de Abogados de Lima 
  • Instituto Peruano de Derecho Tributario (IPDT) 
  • Instituto Peruano de Investigación y Desarrollo Tributario (IPIDET) 
  • Asociación Fiscal Internacional  (Grupo Peruano) 
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Publications

  • “EL PROCESO DE ARMONIZACIÓN EN LA UNIÓN EUROPEA Y EN LA COMUNIDAD ANDINA. UNA APROXIMACIÓN DESDE EL IGV”("THE PROCESS OF HARMONIZATION IN THE EUROPEAN UNION AND IN THE ANDEAN COMMUNITY. AN APPROXIMATION FROM THE IGV "). Athina Magazine (Universidad de Lima) October 2010. No. 8.
  • “CONTROLLED FOREIGN COMPANIES Y SU EVENTUAL RECONOCIMIENTO EN NUESTRA LIR”("CONTROLLED FOREIGN COMPANIES AND ITS EVENTUAL RECOGNITION IN OUR LIR"). Cathedra Lex. June 2010. Magazine of the Faculty of Law of Universidad Mayor de San Marcos.
  • “LAS CAMPANAS SUENAN PERO NADIE LAS ESCUCHA. LAS EXONERACIONES EN EL IGV”.("THE BELLS RING BUT NO ONE LISTENS TO THEM. THE EXEMPTIONS IN THE IGV "). Economía y Derecho. Journal of Universidad Peruana de Ciencias Aplicadas. September 2009.
  • “PARAÍSOS FISCALES, GASTOS PROHIBIDOS Y EL IMPUESTO A LA RENTA. ¿PODEMOS HACER ALGO AÚN?”("TAX HAVENS, PROHIBITED EXPENSES AND INCOME TAX. CAN WE DO SOMETHING YET?") (Co-authorship). Vectigalia. No. 04. September 2008.
  • “LA NORMA ANTISUBCAPITALIZACIÓN COMO UNA REGLA ANTIELUSIVA ESPECIAL”("THE ANTISUBCAPITALIZATION STANDARD AS A SPECIAL ANTI-FLAWING RULE").Derecho & Sociedad. No. 31. 2008.
  • “REINVERSIÓN DE UTILIDADES Y EL IR. RECORDAR ES VOLVER A VIVIR” ("REINVESTMENT OF UTILITIES AND THE IR. REMEMBER IS TO LIVE AGAIN").  Revista Jurídica del Perú. No. 83. January 2008.
  • “¡FORMALIDADES…Y MÁS FORMALIDADES EN EL IGV! Sobre el ajuste en el impuesto a través de notas de crédito”("FORMALITIES ... AND MORE FORMALITIES IN THE IGV! About the adjustment in the tax through credit notes"). Actualidad Jurídica No. 174. May 2008.
  • “HURTO DE MERCANCÍAS Y LA REALIDAD DE UNA LEGISLACIÓN NECESITADA DE CAMBIOS”("THEFT OF GOODS AND THE REALITY OF A NECESSARY LEGISLATION OF CHANGE"). Actualidad Jurídica No. 172. March 2008.
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Lectures list

  • “Comercio electrónico y Economía Digital ¿Hacia un nuevo concepto de establecimiento permanente?” ("Electronic Commerce and Digital Economy Towards a new concept of permanent establishment?"). Presentation. XIII National Conference on Tax Law. March 2017. IPDT.
  • “Incumplimiento de plazos en el procedimiento contencioso tributario y prescripción extintiva: apuntes para una tutela jurisdiccional efectiva” ("Breach of deadlines in tax litigation and statute of limitations: notes for an effective jurisdictional protection.") .  XII National Conference on Tax Law. November 2012. IPDT.
  • “La Norma VIII y los tratados internacionales en materia tributaria celebrados por  el Perú: Notas sobre su compatibilidad” ("Standard VIII and the international tax treaties concluded by Peru: Notes on their compatibility"). I International Forum on Taxation and Accounting. March 2012. IPIDET.
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Expertise

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26 February 2018
Tax Leg­al News­let­ter Num 896
DEAD­LINES FOR THE DE­CLAR­A­TION OF TRANS­FER PRICES 2016/2017