Our team

Enrique Díaz Tong

Charge:Partner
Phone: +511 391-4816
Email: ediaz@tpconsulting.com
Categories: Partner
Country: Colombia-en, Ecuador-en

Founding partner of TP Consulting. Post-graduate professor of the Transfer Pricing course at ESAN University. MBA from ESAN University. Lawyer from the Pontificia Universidad Católica de Perú. He has been a visiting professor at the University of Leiden (Netherlands). Co-author and coordinator of the book: “Transfer Prices in Latin America, the United States and the United Kingdom” (Thomson Reuters, 2016 to 2019).

STUDIES

2000 Magister – MBA
Universidad ESAN (Perú)
1998 Post-Degree in Procedural Law
Pontificia Universidad Católica del Perú (PUCP – Perú)
1997 Diploma of Specialization in Taxation
Pontificia Universidad Católica del Perú (PUCP – Perú)
1995 Law – Lawyer
Pontificia Universidad Católica del Perú (PUCP – Perú)

PUBLICATIONS

Current
Global Transfer Pricing Explorer Plus. Author of the Peru chapter and Co-Author of the Colombia chapter.
International Bureau of Fiscal Documentation – IBFD. Netherlands.
2019
Transfer Pricing in Ibero-America, USA and UK: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Spain, United States of America, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Perú, United Kingdom, Dominican Republic and Uruguay
Thomson Reuters. Perú.
2018
Transfer Pricing in Latin America, USA and UK: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Spain, United States of America, Guatemala, Honduras, Nicaragua, Panama, Paraguay, Perú, Kingdom United, Dominican Republic and Uruguay

Thomson Reuters. Perú.
2018
Action 13 of the BEPS Plan and contentious issues on Transfer Pricing – III Tax and Accounting Forum
Thomson Reuters. Perú.
2017
Transfer Pricing in Ibero-America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Perú and Uruguay
Thomson Reuters. Perú.
2016
Transfer Pricing in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Perú
Thomson Reuters. Perú.
2014
Colombia: Changes to transfer pricing rules under Decree 3030 of 2013
International Transfer Pricing Journal. Netherlands.
2013
Colombia: Further Legislation on Transfer Pricing
International Transfer Pricing Journal. Netherlands.
2010
Ecuador: New Transfer Pricing Regulations
International Transfer Pricing Journal. Netherlands.
2010
Implications in Transfer Prices of the Compensatory Stock Options Americans for Peruvian companies, whose headquarters are located in the United States of America. Part of the book “The Presumptions and Fictitious Income: Constitutional and Tax Aspects in Income Tax”
Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET. Perú.
2009
Colombia: Transfer Pricing Review and future prospects
International Transfer Pricing Journal. Netherlands.
2008
Ecuador: New Transfer Pricing Provisions Key Aspects and Future Perspective
International Transfer Pricing Journal. Netherlands.
2008
Transfer Pricing Affidavit
Magazine Análisis Tributario. Perú.
2008
Evolution and gaps in Transfer Pricing rules
Magazine Análisis Tributario. Perú.
2007
Ecuador: Transfer Pricing System Current State and Future Prospect
International Transfer Pricing Journal. Netherlands.
2006
Perú: New Transfer Pricing Regulation
International Transfer Pricing Journal. Netherlands.
2006
Transfer Pricing Regulation – Deficiencies and Successes
Magazine Análisis Tributario. Perú.
2003
Asset Securitization in Perú
Research Center of the Universidad del Pacífico. Perú.
2002
Diagnosis and perspectives of Asset Securitization in Perú
Faculty of Law of the Pontificia Universidad Católica del Perú (PUCP – Perú).

ACADEMIC ACTIVITIES

TEACHING
2002 – Present
International Diploma | Specialization Program for Executives
Graduate Professor of the Transfer Prices course
Universidad ESAN. Perú.
2016
Graduate Professor of the Transfer Pricing course at ITC Leiden Latin America Executive Program in International Tax Law
Leiden University. Netherlands.
2009
Master in Taxation and Fiscal Policy
Undergraduate Professor of the Transfer Pricing course
Universidad de Lima. Perú.
2008
Transfer Prices in the I and II Post Title in Taxation
Graduate Professor of the Transfer Prices course
Pontificia Universidad Católica del Perú (PUCP – Perú).
2001 – 2003
Undergraduate professor of the courses of Law and Finance of the company, and Business Law
Pontificia Universidad Católica del Perú (PUCP – Perú).

CONFERENCES
2018
RAPPORTEUR “Action 13 BEPS Plan and contentious issues on Transfer Pricing” – III International Forum on Taxation and Accounting.
Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET. Perú.
2014
RAPPORTEUR “Transfer Prices” – II International Forum on Taxation and Accounting.
Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET. Perú.
2016
SPEAKER “BEPS Multilateral Instrument: Tax uncertainty likely to remain”.
IFA Mundial Madrid 2016 – Thomson Reuters. Spain.

OTHERS

2018 – Present
Member of the Board of Directors of the Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET

Enrique Díaz Tong

Partner

Founding partner of TP Consulting. Post-graduate professor of the Transfer...

Karilin Arenas Alvarado

Charge:Partner
Phone: (593-2) 450 2386 / (593-2) 394 5798
Email: karenas@tpconsulting.com
Categories: Partner
Country: Colombia-en, Ecuador-en

Partner of TP Consulting Ecuador, director of the Ecuador and Colombia Transfer Pricing office. With a Master degree from the ESAN University with a major in finance, specialist in taxation from the University of Lima and coursing a Master degree in Taxation in the Universidad Andina Simón Bolivar, in IFRS from the Technological University of Monterrey, International Taxation from the Santiago de Compostela University, Advanced Transfer Pricing Course from the Austral University . Certified Public Accountant from the Inca Garcilaso de la Vega University. With more than 18 years of professional experience in positions in the areas of accounting, administration and finance and Transfer Pricing. Co-author of the Colombian Transfer Pricing chapter of the IBFD. Speaker and technical communicator on International Taxation since 2014 in the regional conferences of ILADT and IFA.

Studies

2021 Master of Laws with a major in tax planning and international taxation
Simon Bolivar Andean University (Ecuador)
2012 Specialization in IFRS
Tecnológico de Monterrey (Quito Headquarters – Ecuador)
2009 Specialization in Taxation
University of Lima (Peru)
2007 MBA minor in Finance
ESAN University (Peru)
2002 Public Accountant
Inca Garcilaso University (Peru)

Publications

Current
Global Transfer Pricing Explorer Plus. Co-Author of the Colombia chapter

International Bureau of Fiscal Documentation – IBFD. Holland.
2019
Transfer Pricing in Latin America, USA and UK: Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Spain, United States of America, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru , United Kingdom, Dominican Republic and Uruguay. Chapter: Ecuador.

Thomson Reuters. Peru.
2019
International Tax Treaty for Ecuador. Subchapter: Transfer Prices.

Ecuadorian Institute of Tax Law and Simón Bolívar Andean University. Ecuador.
2018
Transfer Pricing in Latin America, USA and UK: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Spain, United States of America, Guatemala, Honduras, Nicaragua, Panama, Paraguay, Peru, Kingdom Kingdom, Dominican Republic and Uruguay. Chapter: Ecuador.
Thomson Reuters. Peru.

2017
Transfer Prices in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru and Uruguay. Chapter: Ecuador.
Thomson Reuters. Peru.
2016
Transfer Prices in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Peru. Chapter: Ecuador.
Thomson Reuters. Peru.
2015
Influence of the BEPS action plan in Ecuador and Colombia.
Latin American Institute of Tax Law. Mexico.
2014
Trends in transfer pricing audits in Latin America
Latin American Institute of Tax Law. Peru.
2013
Ecuador: Further Legislation on Transfer Pricing
International Transfer Pricing Journal. Holanda.

Academic activities

TEACHING
2019
Master in Accounting and Auditing, mention in Tax Management
Professor of the Transfer Pricing course
Catholic University of Cuenca. Ecuador
.

Karilin Arenas Alvarado

Partner

Partner of TP Consulting Ecuador, director of the Ecuador and...

Ricardo Navarrete Palacios

Charge:Manger
Phone: (593-2) 450 2386 / (593-2) 394 5798
Email: rnavarrete@tpconsulting.com
Categories: Manager
Country: Colombia-en, Ecuador-en

Transfer Pricing Manager at TP Consulting Ecuador, Accounting and Auditing Engineer from the Central University of Ecuador. Qualified as a Certified Public Accountant. Graduated from the Master’s in Business Administration from the Universidad Andina Simón Bolívar and studying master of the Law program with a major in Tax Planning and International Taxation from the same university. With more than ten years of experience in auditing, accounting, finance and the last seven years in transfer pricing.

2021 Master of Laws with a major in tax planning and international taxation
Simón Bolívar Andean University (Ecuador)
2018 Graduated from the Master of Business Administration – MBA
Simón Bolívar Andean University (Ecuador)
2013 Accounting and Auditing Engineer, Certified Public Accountant
Central University of Ecuador (Ecuador)

Ricardo Navarrete Palacios

Manger

Transfer Pricing Manager at TP Consulting Ecuador, Accounting and Auditing...

Mayra Badillo Molina

Charge:Senior Analyst
Phone: (593-2) 450 2386 / (593-2) 394 5798
Email: mbadillo@tpconsulting.com
Categories: Analysts
Country: Ecuador-en

Senior Analyst at TP Consulting. Master in Corporate Finance from EAE Business School (Rey Juan Carlos University). Finance Engineer and CPA Audit from the University of the Armed Forces – ESPE, with more than six years of professional experience in areas of accounting, finance and in advising on Transfer Pricing carried out to Ecuadorian and foreign companies from different sectors.

Studies

2020 Master in Corporate Finance
EAE Business School (Rey Juan Carlos University) (Spain)
2016 Finance Engineering and CPA Audit
University of the Armed Forces – ESPE (Ecuador)

Mayra Badillo Molina

Senior Analyst

Senior Analyst at TP Consulting. Master in Corporate Finance from...

Raymond Tayupanta Montoya

Charge:Analyst
Phone: (593-2) 450 2386 / (593-2) 394 5798
Email: rtayupanta@tpconsulting.com
Categories: Analistas
Country: Ecuador-en

TP Consulting Analyst. Engineer in Finance and CPA Audit from the University of the Armed Forces – ESPE and studying the program in Law with a major in Tax Planning and International Taxation from the Universidad Andina Simón Bolívar, with more than five years of professional experience in Transfer Pricing consultancy made to Ecuadorian and foreign companies from different sectors.

Studies

2021 Master of Laws with a major in tax planning and international taxation
Simón Bolívar Andean University (Ecuador)
2016 Finance Engineering and CPA Audit
University of the Armed Forces – ESPE (Ecuador)

Raymond Tayupanta Montoya

Analyst

TP Consulting Analyst. Engineer in Finance and CPA Audit from...

Kelly Chiriboga Hernández

Charge:Analysts
Phone: (593-2) 450 2386 / (593-2) 394 5798
Email: kchiriboga@tpconsulting.com
Categories: Analysts
Country: Ecuador-en

TP Consulting Analyst. Engineer in Finance and CPA Audit from the University of the Armed Forces – ESPE, with more than three years of professional experience in advising on Transfer Pricing carried out to Ecuadorian and foreign companies from different sectors.

Studies

2017 Finance Engineering and CPA Audit
University of the Armed Forces -ESP (Ecuador)

Kelly Chiriboga Hernández

Analysts

TP Consulting Analyst. Engineer in Finance and CPA Audit from...