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Yanira Armas


Deloitte Peru

Las Begonias 441, Piso 6

San Isidro, Lima 27


Tel: +51 (1) 211 8585



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).


Gloria Guevara


Deloitte Peru

441, Las Begonias Street

San Isidro, Floor 6

Lima 27


Tel: +51 (1) 211 8585



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.


Jenny Morón


Deloitte Perú

Las Begonias 441 Piso 6

San Isidro


Tel: +51 1 2118585

Fax: +51 1 2118586



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.


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