Oscar Cruz

Partner

Bio

Oscar Cruz advices national and international clients in all aspects related to the correct pricing of goods and services in business transactions between affiliates, including the elaboration and fulfillment of technical studies of valuation and transfer prices.

His experience includes economic and financial planning in intrafirm business transactions, transfer pricing economic and compliance counseling and advising in controversy resolution and litigation in this area.

Amongst the industries in which Oscar is especially active are the financial, construction, insurance and foreign trade.

Oscar is frequently invited to give lectures by prestigious institutions such as the Peruvian Association of Exporters (ADEX), the Chamber of Commerce of Lima and the Chamber of Commerce of Coffee and Cocoa (Peru)

At GRANDA | HERNÁNDEZ, Oscar co-heads the Transfer Pricing practice group.

Education

Master in Finance by the Graduate Institute of the Carlos III University of Madrid, Madrid, Spain, 2009
Economist by the Pontifical Catholic University of Peru, Lima, Peru, 2006
Diploma in Transfer Pricing, ITC Leiden Latin America Executive Program in International Tax Law, Leiden University, Netherlands, 2017
Diploma in International Financial Reporting Standard (IFRS), Peruvian University for Applied Sciences, Lima, Peru, 2013

Practices

Transfer Pricing

Experience

Advised to several national and international companies regarding compliance and preparation of Technical Studies of Transfer Pricing
Economic and financial planning in intrafirm business transactions

Advisory to several national and international companies in administrative proceedings before the Tax Administration Agency (SUNAT by its Peruvian acronym, equivalent to the IRS) and in litigation dealing with Transfer Pricing matters

Publications

BEPS: Impact on Transfer Pricing,National Gazette “El Peruano”, Lima, 2017
The BEPs tax revolution is coming, National Gazette “El Peruano”, Lima, 2016
The enterprises have opportunities: Advance Price Agreements, National Gazette “El Peruano”, Lima, 2014
Customs valuation and Transfer Pricing, Guía Marítima Magazine, Lima, 2008-
Transfer pricing in a global recession scenario, Guía Marítima Magazine, Lima, 2008
Southern Peru Copper Corporation. Research. Social Sciences Documentarion Center (CEDOC) at Pontifical Catholic University of Peru, Lima 1999

Languages

English, fluent
Portuguese, conversational