Peru

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Peru

Yanira Armas

armas.jpg

Deloitte Peru

Las Begonias 441, Piso 6

San Isidro, Lima 27

Peru


Tel: +51 (1) 211 8585

Email: yaarmas@deloitte.com

Website: www.deloitte.com/pe

Yanira Armas, Deloitte Peru, has been a partner in the tax and legal advice division since 2008. She is a specialist in taxation, with more than 23 years' experience in business advice, mainly in the industrial area, commercial, health, construction and telecommunications industries.

She has participated in implementing tax strategy planning processes, tax audits in leading companies from different economic sectors, and in acquisitions of public and private companies.

Yanira is a lawyer and graduated in 1994 from the Pontifical Catholic University of Peru, faculty of law. She did her postgraduate in taxation and business law (2000).

deloitte-200.png

Gloria Guevara

guevara.jpg

Deloitte Peru

441, Las Begonias Street

San Isidro, Floor 6

Lima 27

Peru


Tel: +51 (1) 211 8585

Email: glguevara@deloitte.com

Website: www.deloitte.com/pe

Gloria Guevara, Deloitte Peru, is a transfer pricing partner. Gloria has more than 15 years of experience with Deloitte Peru, during which she has advised multinational companies and key local groups operating in diverse industries such as mining, oil and gas, energy, manufacturing, pharmaceutical, consumer business and telecommunications, technology, media and telecommunications (TMT), among others.

Gloria has extensive experience advising her clients on strategic planning design and transfer pricing policies. She has actively participated in high-level complexity transfer pricing issues (valuation of intangibles, valuation of mining properties, damages valuation, among others), as well as diverse audit defences regarding this field.

Her experience includes advising strategic clients from the mining, consumer business and TMT industries on audit defence, transfer pricing planning for shared service centres and intangible valuation for high-level complexity operations related to business restructuring.

Gloria is also the TMT industry leader at Deloitte Peru. In this role, she is responsible for coordinating and promoting all the services that the firm can offer to the TMT current and potential clients throughout the different business lines.

In 2016, Gloria graduated with a Master of Business Administration from the Adolfo Ibáñez University. This is in addition to her degree in economics from Pontifical Catholic University of Peru, where she graduated holding the highest score of the graduation class.

Gloria is a regular speaker at transfer pricing seminars at different renowned universities, at training sessions organised by the National Tax Administration, and at tax related events organised by different tax organisations and chambers in the country. She is also a speaker at various international seminars on transfer pricing and tax issues organised by Deloitte in Latin America.

Gloria has authored various articles on transfer pricing. She co-authored the article 'Transfer Pricing as a Control Tool for the Tax Recovery: certain limitations in the market value determination', published by the International Fiscal Association (IFA) Peruvian Group, and presented at IFA's ninth national taxation seminar.

deloitte-200.png

Jenny Morón

moron.jpg

Deloitte Perú

Las Begonias 441 Piso 6

San Isidro

Peru


Tel: +51 1 2118585

Fax: +51 1 2118586

Email: jmoron@deloitte.com

Website: www.deloitte.com

Jenny Morón, Delotte Peru, is a partner with 15 years of transfer pricing experience. Jenny has extensive knowledge in the development of transfer pricing technical studies, and she also has high proficiency in the realisation of transfer pricing planning and valuation in a wide range of operations of varying complexity. Additionally, she has participated in the development and implementation of share service centres and different TP regulations cases.

Jenny has a graduate degree in economics from Pontificia Universidad Católica del Perú. She has also completed her transfer pricing specialisation studies organised by Deloitte & Touche United States.

Her relevant tax experience includes the following:

  • Siemens: Permanent counselling and strategic planning;

  • Grupo Falabella: Strategic planning to achieve risk management of limitations and successful TP administration;

  • Grupo Ferreycorp: Permanent counselling and TP policy definition for relevant operations;

  • Grupo Scotiabank: Permanent counselling and valuation for the new relevant operations in the financial sector; and

  • LATAM: Counselling on planning and transaction restructuring for high-level complexity operations.

Jenny is fluent in Spanish and English.

deloitte-200.png

more across site & shared bottom lb ros

More from across our site

The deal to acquire ITR's parent company is expected to complete by the end of May 2025
JBS, the biggest meat company in the world, allegedly used Luxembourgian ‘mailbox companies’ to avoid taxes between 2019 and 2022
Despite the conviction of Jessa Dabalos, the Tax Practitioners’ Board’s investigative work continues with five outstanding PwC scandal probes
Heads of tax need to push their teams forward as strategic business advisers to add value across their organisations, says Sandy Markwick
Scott Bessent reportedly felt undermined by Musk naming Gary Shapley as acting IRS commissioner; in other news, Baker Tilly will combine with a top 15 US firm
The promise of nine years’ tax certainty and a ‘rational and pragmatic’ government process makes APAs a no-brainer, Indian tax advisers tell ITR
Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
ITR’s research shows that in-house tax counsel in Asia also feel underserved by their advisers’ international networks
World Tax global head of research Jon Moore tells ITR how his team spots standout submissions, and gives early statistical insights into this year’s entries
Australia’s conservative opposition will repeal controversial tax agent reporting rules if elected in the country’s May general election
Gift this article