The Peru tax authority (SUNAT) has published Report No. 135-2020-SUNAT/7T0000 concerning the use of the most appropriate method in intragroup services transfer pricing prior to amendments made by Legislative Decree No. 1369, which took effect 1 January 2019. In particular, SUNAT addresses a question of whether the provisions of the fourth paragraph of article 32-A(i) of the Income Tax Law, prior to its repeal by Legislative Decree No. 1369, prohibited the use of the most appropriate method t…