Peru

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

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 UK’s Labour government has an unpopular prime minister, an unpopular chancellor and not a lot of good options as it prepares to deliver its autumn Budget
Awards
The firms picked up five major awards between them at a gala ceremony held at New York’s prestigious Metropolitan Club
The streaming company’s operating income was $400m below expectations following the dispute; in other news, the OECD has released updates for 25 TP country profiles
Software company Oracle has won the right to have its A$250m dispute with the ATO stayed, paving the way for a mutual agreement procedure
If the US doesn't participate in pillar two then global consensus on the project can’t be a reality, tax academic René Matteotti also suggests
If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues
As World Tax unveils its much-anticipated rankings for 2026, we focus on EMEA’s top performers in the first of three regional analyses
Firms are spending serious money to expand their tax advisory practices internationally – this proves that the tax practice is no mere sideshow
The controversial deal would ‘preserve the gains achieved under pillar two’, the OECD said; in other news, HMRC outlined its approach to dealing with ‘harmful’ tax advisers
Former EY and Deloitte tax specialists will staff the new operation, which provides the firm with new offices in Tokyo and Osaka
Gift this article