Specialized Articles

This is a new section on our website designed to share valuable information for the business community. We will cover topics related to labor, taxes, accounting, and auditing, among others.

10 agosto, 2026
¿Y si el mayor riesgo de lavado de activos no estuviera dentro de tu empresa, sino sentado al otro lado de la mesa?

¿Y si el mayor riesgo de lavado de activos no estuviera dentro de tu empresa, sino sentado al otro lado de la mesa?

July 9, 2026
Climate Change and Compliance in Peru: Hidden Risks in the Value Chain

Climate Change and Compliance in Peru: Hidden Risks in the Value Chain.

July 2, 2026
Traceability in SPLAFT: The thread that holds the entire system together.

Traceability in PLAFT: The thread that holds the entire system together.

June 23, 2026
Governance and Corporate Governance: two concepts that are often confused… but are not the same thing

Governance and Corporate Governance: two concepts that are often confused… but they are not the same thing.

June 4, 2026
Compliance: Much More Than Just Anti-Money Laundering

Compliance: Much More Than Just Anti-Money Laundering.

June 2, 2026
SUNAT: Electronic filing will be mandatory starting with RUC registration.

The new EMLASOR seal: The government recognizes companies that nurture their talent.

May 20, 2026
Due Diligence and Anti-Money Laundering

Due Diligence and Anti-Money Laundering.

May 13, 2026
Compliance and Anti-Fraud: Differences That Impact the Business

Compliance and Anti-Fraud: Differences That Impact the Business.

April 16, 2026
2026 Presidential Elections: A Turning Point.

2026 Presidential Elections: A Turning Point.

March 30, 2026
Politically Exposed Person: Does the risk really disappear two years after leaving office? PEP

Politically Exposed Person: Does the risk really disappear two years after leaving office?

March 20, 2026
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Rating of Excellence – Leaders League Ranking 2026

February 24, 2026
The Fraud Epidemic: From Property Crime to a Systemic Phenomenon.

The Fraud Epidemic: From Property Crime to a Systemic Phenomenon.

February 17, 2026
SMV 15 Strengthening

The Application of International Valuation Standards (IVS) in Peru: Technical and Tax Implications and Their Relationship to BEPS and Transfer Pricing.

February 9, 2026
Non-Operational Entities (SSCO) and Our Business Model.

Non-Operational Entities (SSCO) and Our Business Model.

January 29, 2026
Regulated entities subject to sanctions under the supervision of the UIF-Peru as of December 31, 2025

Regulated entities subject to sanctions under the supervision of the UIF-Peru as of December 31, 2025.

January 22, 2026
Do you know which regulated entities have been audited most frequently by the UIF-Peru?

Do you know which regulated entities have been audited most frequently by the UIF-Peru?

January 14, 2026
The year 2025 has come to an end. What about your Anti-Money Laundering System (SPLAFT)?

The year 2025 has come to an end. What about your Anti-Money Laundering System (SPLAFT)?

January 2, 2026
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Compliance Audit To strengthen strategic positioning and governance.

November 20, 2025
International Standard on Auditing for the Audit of Financial Statements of Less Complex Entities (ISA for LCE).

International Standard on Auditing for the Audit of Financial Statements of Less Complex Entities (ISA for LCE).

November 10, 2025
The Importance of Mental Health at Work: 5 Reasons.

The Importance of Mental Health at Work: 5 Reasons.

October 24, 2025
International Accounting Standard for Nonprofit Organizations Worldwide

International Accounting Standard for Nonprofit Organizations Worldwide.

The International Non-Profit Reporting Foundation (INPRF) has issued the world's first International Non-Profit Accounting Standard (INPAS).
September 15, 2025
Changing the Narrative: The Power of the Employer Brand

Changing the Narrative: The Power of the Employer Brand.

A strong employer brand shapes people's perception of your company. It influences how current employees feel about working there and the expectations of future talent.
August 27, 2025
What are professional soccer clubs required to do with regard to the UIF (Peru)?

What are professional soccer clubs required to do with regard to the UIF – Peru?

This article was prompted by a statement made by a third party, who emphatically asserted that professional soccer clubs are only required to appoint a part-time Compliance Officer and to report suspicious transactions to the UIF-Peru.
August 11, 2025
The Impact of Artificial Intelligence on Asset Management.

The Impact of Artificial Intelligence on Asset Management.

Boards of directors and senior executives understand that technology is a crucial part of their organizations’ DNA, essential to ensuring their future success. Generative AI is capable of creating new content, and it is what most consumers think of when they hear about AI. This can be extremely valuable in the asset management sector.
June 20, 2025
AI

AI vs. AI

It's a familiar scene that plays out every day in companies: an employee receives an email that appears to come from a trusted colleague and follows the instructions without a second thought.
May 30, 2025
Regulatory Compliance

Regulatory Compliance and ESG: A Strategic Pillar for Integrity, Sustainability, and Business Continuity.

In a world where the rise of corruption is having an increasingly severe impact on organizations, the situation is alarming. According to the UN, “corruption accounts for more than 5% of global GDP. Of the approximately $13 trillion in global public spending, up to 25% is lost to corruption.”
April 21, 2025
The Future of Work

The Future of Work

The workplace has undergone a dramatic transformation in recent years, driven by employees' changing priorities and an increasingly diverse workforce.
March 3, 2025
AI

Modern Accounting Using AI

February 6, 2025
Leaders League

Rating of Excellence – Leaders League Ranking 2026

February 3, 2025
Growth Figures for 2025

Baker Tilly Reports Record Global Growth

January 31, 2025
transfer

Report on Peruvian Transfer Pricing and Profit Test Legislation.

January 9, 2025
CRIMINAL

Criminal Liability and Prevention in Organization and Management: Accreditation Strategies for an Effective Defense.

December 18, 2024
compliance

Compliance as a Key Tool for Protecting Assets and Mitigating Risks in Criminal Investigations.

October 17, 2024
Fraud

Corporate Fraud: The Range of Global Threats and Organizations’ Responsibility for Prevention and Defense.

August 13, 2024
risks

Corporate Governance Approach: Prevention and defense systems to protect assets through agility, risk management, and compliance.

August 5, 2024
procedure

Essential due diligence and prevention obligations regarding money laundering and terrorist financing (ML/TF).

July 19, 2024
prosecutor

High Fiscal Risk Scheme.

July 12, 2024
compliance

Matrix, Design, and Risk Management with a Focus on Compliance—a Fundamental Aspect of Compliance.

June 21, 2024
compliance

Compliance requires robust, organization-focused risk management.

June 6, 2024
digital

Digital Transformation: A Necessity for Business Survival and Growth in the 21st Century.

May 28, 2024
compliance

Productivity, Compliance, and Integrity in Operations: Is It Necessary to Incorporate Labor Compliance into People Management?

May 15, 2024
management

Management Accountability: Prevention and Accreditation Model

May 14, 2024
Establishing Controls on the Front Page

Establishing Quality Controls and Audit Processes for Accounting Outsourcing.

May 7, 2024
Transfer Pricing Specific Requirements

Specific needs of companies that require a transfer pricing study in Peru.

May 3, 2024
corporate

Corporate Responsibility is moving toward an integrity-based approach to its operations, highlighting the need for a compliance system.

April 23, 2024
Audit Independence

Audit Independence: A Cornerstone of Ethics, Compliance, and Efficiency

April 19, 2024
Transfer Pricing Study in Peru

Transfer Pricing Study in Peru: A Comprehensive Approach to Regulatory Compliance and Tax Optimization.

April 9, 2024
efficient management

Efficient management is not just a statement, but a commitment to compliance

March 20, 2024
Cardinal Compliance Obligations

Cardinal Obligations of Compliance and Accountability

February 6, 2024
Corporate Governance: The Right Path

Corporate Governance: The Right Path to Business Wisdom

January 10, 2024
2024: Key Volatility

2024: More Volatility Ahead

January 3, 2024
CORPORATE GOVERNANCE COMPLIANCE COMPLIANCE TASKS.

Corporate Governance and Compliance. Compliance Tasks

December 11, 2023
A COMPLIANCE CHALLENGE POSED BY LAW 3042

A compliance challenge posed by Law 30424 and its amendments, Decree-Law 1352 and Decree-Law 1385

November 20, 2023
LABOR OBLIGATIONS AND THEIR IMPLEMENTATION: LABOR COMPLIANCE WITH INTEGRITY

Employment Obligations and Ensuring Compliance.

September 12, 2023
Risks Posed by the Imminent Implementation of Law No. 31740 on the Liability of Legal Entities in Criminal Proceedings.

Risks Posed by the Imminent Implementation of Law No. 31740 on the Liability of Legal Entities in Criminal Proceedings.

August 18, 2023
Integrity in Compliance, Ethical Operational Management, and Due Diligence

Integrity in compliance, ethical operational management, and due diligence.

July 31, 2023
WhatsApp Image July 31, 2023, at 3:19:16 PM

Winner of “Network of the Year” – International Accounting Forum & Awards 2023

July 11, 2023
primary remote work

The future of work is more than just flexible.

July 4, 2023
Compliance

Compliance and Threats in Logistics Processes

June 26, 2023
Regulatory Compliance Management

Regulatory Compliance Management

June 6, 2023
Inclusion of New Crimes; Regulatory Changes

Inclusion of New Crimes. Regulatory Changes

May 22, 2023
The legal challenges surrounding AI are becoming more complex

The legal challenges surrounding artificial intelligence are becoming more complex.

May 8, 2023
Liability of Legal Entities for Financial Risks

Liability of Legal Entities for Financial Risks. Integrity and the Value of Compliance.

May 3, 2023
financial risks

Liability of Legal Entities for Financial Risks. The Duty of Integrity.

March 31, 2023
9th place in the Baker Tilly HORIZONTAL ranking

Baker Tilly: Rises to 9th Place Globally

March 14, 2023
Record growth for Bakertilly

Baker Tilly's Record Global Growth

March 13, 2023
compliance with the telework law

Compliance with the Telework Act, which guarantees workers' rights.

February 28, 2023
risks faced by organizations

It is important for organizations to identify the risks they face

February 27, 2023
Times of Greater Turbulence

Times of Greater Turbulence

February 23, 2023
Strengthening the Stock Market

Strengthening Securities Market Oversight.

November 23, 2022
Graphical Representation of the Audit Report on the Financial Statements

Graphical Representation of the Audit Report on the Financial Statements

November 8, 2022
comprehensive reforms

Global minimum tax reforms threatened by cross-border complexities.

November 4, 2022
Key Audit Issues

"Key Audit Matters" in the New Structure of the Report on Audited Financial Statements in Peru.

November 4, 2022
The section “Auditor’s Responsibilities in Relation to the Audit of Financial Statements” and the new version of the NIA adopted in Peru.

The section “Auditor’s Responsibilities in Relation to the Audit of Financial Statements” and the new version of the NIA adopted in Peru.

October 18, 2022
Sections and Basic Aspects of the New Structure of the Audit Report on Financial Statements in Peru

Sections and Basic Aspects of the New Structure of the Report on Audited Public Finances in Peru.

October 7, 2022
Occupational Risk Management

Occupational Risk Management

September 26, 2022
Promoting the creation of more jobs

The New Structure of the Report on Audited Financial Statements in Peru

June 30, 2022
Amendments to the Penal Code Affecting Legal Entities

Amendments to the Penal Code Affecting Legal Entities

June 15, 2022
AMENDMENTS TO LAW No. 30424

AMENDMENTS TO LAW No. 30424: Law Regulating the Administrative Liability of Legal Entities

May 19, 2022
When the Only Thing Is Out of Our Reach: The Race for Trademarks

When the Only Thing Is Out of Our Reach: The Race for Trademarks

May 9, 2022
Criminal Liability of Legal Entities: What's Next

“Criminal” Liability of Legal Entities: What’s Next

May 4, 2022
Uncertainty Weighs on M&A Market Update

Uncertainty Looms: An Update on the M&A Market

April 28, 2022
Compliance and the Risk Management FrameworkCompliance and the Risk Management Framework

Compliance and the Risk Management Framework

April 21, 2022
High-Risk Business: Privacy and Biometric Data

A Risky Business: Privacy and Biometric Data

April 1, 2022
Leaders League logo

Rating of Excellence – Leaders League Ranking 2024

March 21, 2022
The OECD and Businesses in Peru

The OECD and Businesses in Peru

March 15, 2022
Are those workers really contractors?

Are those workers really contractors?

December 9, 2021
Digital Transformation for Small and Medium-Sized Businesses

Digital Transformation for Small and Medium-Sized Businesses

October 21, 2021
Strengthening Regional Tax Policies to Improve Government Revenue

Strengthening Regional Tax Policies to Improve Government Revenue

October 20, 2021
International Funding in the Region to Address the Health Crisis

International Funding in the Region to Address the Health Crisis

October 18, 2021
The Global Forum: An Ongoing Initiative for Information Exchange

The Global Forum: An Ongoing Initiative to Promote Information Exchange

October 7, 2021
Strengthening Regional Tax Policies to Improve Government Revenue

Strengthening Regional Tax Policies to Improve Government Revenue

October 6, 2021
Inflation exceeded the target range in August

Inflation exceeded the target range in August

September 29, 2021
Information sharing as an international measure

Information sharing as an international measure

September 27, 2021
Public Spending as an Alternative for Post-Pandemic Economic Development

Public Spending as an Alternative for Post-Pandemic Economic Development

September 24, 2021
Digital Transformation in Tax Administrations

Digital Transformation in Tax Administrations

September 20, 2021
The Return of Liquefied Petroleum Gas (LPG) to the Fuel Price Stabilization Fund (FEPC)

The Return of Liquefied Petroleum Gas (LPG) to the Fuel Price Stabilization Fund (FEPC)

September 15, 2021
Tax Treatment of Digital Services

Tax Treatment of Digital Services

September 15, 2021
New Practices in Environmental Taxation

New Practices in Environmental Taxation

September 14, 2021
New Members of the Inclusive Framework

New Members of the Inclusive Framework on BEPS

September 10, 2021
Benchmark interest rate rises to 0.50

Benchmark interest rate rises to 0.50%

September 9, 2021
New Members Join the Multilateral Convention to Combat Tax Evasion and Tax Avoidance

New Members Join the Multilateral Convention to Combat Tax Evasion and Tax Avoidance

August 25, 2021
Practical Guide III

A Practical Guide to Supporting the Successful Implementation of Effective Transfer Pricing Documentation Requirements by Developing Countries (Part III)

August 25, 2021
A Practical Guide to Ensuring the Successful Implementation of Effective Transfer Pricing Documentation Requirements, Part II

A Practical Guide to Supporting the Successful Implementation of Effective Transfer Pricing Documentation Requirements by Developing Countries (Part II)

August 19, 2021
A PRACTICAL GUIDE TO ENSURING THE SUCCESSFUL IMPLEMENTATION OF DOCUMENTATION REQUIREMENTS

A Practical Guide to Supporting the Successful Implementation of Effective Transfer Pricing Documentation Requirements by Developing Countries (Part I)

August 18, 2021
Country-by-Country Report

Country-by-Country Report: A Local and Global Perspective

A Local and Global Perspective
August 12, 2021
New Countries Adopt OECD Transfer Pricing Measures and Accede to the Convention on Mutual Administrative Assistance in Tax Matters 1

More Countries Adopt OECD Transfer Pricing Measures and Accede to the Convention on Mutual Administrative Assistance in Tax Matters

August 12, 2021
Latest updates to legislation in countries that follow OECD principles

Latest Updates to the Transfer Pricing Legislation of Countries That Follow OECD Principles

August 2, 2021
Implementation of the Electronic Sales and Revenue Reporting Platform

Implementation of the Electronic Sales and Revenue Reporting Platform

July 8, 2021
The G7 and the Important Agreement on the Global Minimum Tax

The G7 and the Important Agreement on a Global Minimum Tax

June 24, 2021
Cybersecurity and the Era of Remote Work

Cybersecurity and the Era of Remote Work

May 28, 2021
Working Well: Managing the Impact of COVID-19 on Mental Health

Working Well: Managing the Impact of COVID-19 on Mental Health

April 26, 2021
Putting Together the Digital Tax Puzzle

Great Conversations: Putting Together the Digital Tax Puzzle

April 9, 2021
Negotiators are driving mergers and acquisitions as the recovery gains momentum

Big Talks: Negotiators Are Driving Mergers and Acquisitions as the Recovery Gains Momentum

March 29, 2021
Leading from a distance

Great Conversations: Leading from Afar: Lessons from COVID-19 and the Future of Work

March 1, 2021
What Does It Mean to Be a Regulated Entity, and Who Are the Regulated Entities Under the Financial Intelligence Unit? What Does It Mean to Be a Regulated Entity, and Who Are the Regulated Entities Under the Financial Intelligence Unit?

What does it mean to be a regulated entity, and who are considered regulated entities by the Financial Intelligence Unit (UIF)?

February 15, 2021
Transfer Pricing in the Context of the COVID-19 Pandemic

Transfer Pricing in the Context of the COVID-19 Pandemic

    Baker Tilly Peru Transfer Pricing Department January 26, 2021 Download the article […]
February 15, 2021
Summary - Permitted Statistical Methods for Transfer Pricing Analysis in 2020

Summary – Permitted Statistical Methods for Transfer Pricing Analysis in 2020

  Baker Tilly Peru Transfer Pricing Department February 2, 2021 Download the article Baker […]
September 3, 2020
Our Everyday Racism 09/03/2020

Article: “Our Everyday Racism”

“In our social imagination, people of color belong in certain spaces and fulfill certain roles,” writes Mariela Noles Cotito, a researcher at the Universidad del Pacífico. […]
May 29, 2020
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COVID-19 Training and Awareness Campaign on Preventing the Spread of the Virus in the Workplace.

Top-level training on COVID-19 and awareness-raising on preventing the spread of the virus in the workplace. Employees at Baker Tilly Peru received a […]
May 29, 2020
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Specialized Consulting: Process for Resuming Business Operations

  We have a multidisciplinary team to support the resumption of your company’s operations, in compliance with all applicable regulations within the framework of the guidelines […]
May 28, 2020
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Impact of COVID-19 on the Approach to Auditing Financial Statements

    Dr. David Eyzaguirre Q., Financial Audit Manager, Baker Tilly Peru Various organizations with a global presence have spoken out about the effects […]
April 14, 2020
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Legal Article: Crisis and Risk Management in Asset Protection

  Dr. Luis Meneses R., Legal Division, Baker Tilly Peru Today, the world is virtually paralyzed by a crisis unlike any we have ever faced. […]
February 24, 2020
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Effectiveness of Compliance Systems: COMPLIANCE

Effectiveness of Compliance Systems in Their Implementation Under the Regulations of Law 30424, Which Governs the Administrative Liability of Individuals […]