Our team
Enrique Díaz Tong
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
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, a 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...
Mayra Badillo Molina
Manager of TP Consulting Ecuador. Master in Corporate Finance by the EAE Business School (Rey Juan Carlos University – Spain). Ingeniero en Finanzas y Auditoría por la Universidad de las Fuerzas Armadas del Ecuador-ESPE (Ecuador). Certified Student of the Sixteenth Escuela de Finanzas by the Colegio de Contadores Públicos de Pichincha y del Ecuador. Certification by the School of International Financial Information Standards – NIFF and its correct tax treatment. With more than seven years of professional experience in advising on Transfer Pricing and Valuations for Ecuadorian and foreign companies in different sectors. With an exchange year at TP Consulting Costa Rica.
Studies
2021 Diploma in Desing Thinking
EAE Business School ( Universidad Rey Juan Carlos – España)
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
Manager
Manager of TP Consulting Ecuador. Master in Corporate Finance by...
Kelly Chiriboga Hernández
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
Analyst
TP Consulting Analyst. Engineer in Finance and CPA Audit from...