Our team

ENRIQUE DÍAZ TONG

Charge:Parther
Phone: +511 391-4816
Email: ediaz@tpconsulting-group.com
Categories: Partner
Country: Guatemala-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

Parther

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

CRISTIAN NOVALES SCHLESINGER

Charge:Parther
Phone: 2215-5454
Email: cnovales@tpconsulting-group.com
Categories: Partner
Country: Guatemala-en

Founding partner of TP Consulting Guatemala. Master in Finance (LLM) in the Business School of the Francisco Marroquin University, Master in Commercial Law and Business Management in the High School of Economics and Business Administration of the Faculty of Law of the Francisco Marroquin University. 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

2011 Master in Finance (LLM)
Business School of the Francisco Marroquin University

2006 Master in Commercial Law and Business Management
High School of Economics and Business Administration of the Faculty of Law of the Francisco Marroquin University

2005 Strategy Program, within the International Program of Finance and Administration Economics
Boston University School of Business Administration

2000 Advanced negotiation workshops, offered by the Lawyers Instruction Program
Harvard Law School

2000 Master in International Banking and Financial Regulation (LLM)
Boston University School of Law

1999 Lawyer and Notary
Magna Cum Laude at the Francisco Marroquin University Law School

CRISTIAN NOVALES SCHLESINGER

Parther

Founding partner of TP Consulting Guatemala. Master in Finance (LLM)...

Mónica Lovera López

Charge:Senior Analyst
Phone: +511 391-4816
Email: mlovera@tpconsulting.com
Categories: Analysts
Country: Guatemala-en

Senior Analyst at TP Consulting. She has a degree in Management and Senior Management with a Mention in Business Management from the Pontificia Universidad Católica del Perú, with experience in Transfer Pricing, business valuation and audits. Knowledge of the regulations on Transfer Pricing in Peru and countries in Central America.

STUDIES

2021 Master in Economics with a minor in Finance
Universidad Nacional Mayor de San Marcos (Perú)


2016 Degree in Management and Senior Management with a major in Business Management
Pontificia Universidad Católica del Perú (PUCP – Perú)

Mónica Lovera López

Senior Analyst

Senior Analyst at TP Consulting. She has a degree in...

HANS ESCOBAR ARIAS

Charge:MANAGER
Phone: 2215-5454
Email: hescobar@tpconsulting.com
Categories: Manager
Country: Guatemala-en

Manager at TP Consulting Guatemala. Applicant for Master’s Degree in Tax Law in the Graduate School of the Faculty of Legal and Social Sciences of the University of San Carlos de Guatemala with experience in advising on Transfer Pricing made to Guatemalan companies from different sectors of the industry.

STUDIES

Applicant for Master’s Degree in Tax Law
University of San Carlos of Guatemala

2017 Lawyer and Notary
University of San Carlos of Guatemala

2017 Transfer Pricing Diploma
Guatemalan Institute of Public Accountants and Auditors IGCPA

HANS ESCOBAR ARIAS

MANAGER

Manager at TP Consulting Guatemala. Applicant for Master’s Degree in...

LUISA LOARCA SALAZAR

Charge:Sub-Manager
Phone: 2215-5454
Email: lloarca@tpconsulting.com
Categories: Sub-Manager
Country: Guatemala-en

Assistant Manager and Analysts at TP Consulting Guatemala. Applicant for Master’s Degree in Galileo University with experience in advising on Transfer Pricing made to Guatemala companies from different sectors of the industry. With more than four years of experience in accounting and more than five years of experience in Transfer Pricing.

STUDIES

Master in financial management and management
Galileo University

2019 Public Accountant and Auditor
University of San Carlos of Guatemala

2016 Transfer Pricing Diploma
Guatemalan Institute of Public Accountants and Auditors IGCPA

LUISA LOARCA SALAZAR

Sub-Manager

Assistant Manager and Analysts at TP Consulting Guatemala. Applicant for...

ANDREINA CORNEL MORAGA

Charge:Analyst
Phone: 2215-5454
Email: acornel@tpconsulting.com
Categories: Analysts
Country: Guatemala-en

Analysts TP Consulting. Master in Financial Management and Direction Applicant in the School of Administration of the Galileo University of Guatemala with experience in advising on Transfer Pricing made to Guatemalan companies, in the pharmaceutical and electrical sectors, marketing of various products, among other industry sectors.

STUDIES

Master in Financial Management and Direction Applicant
School of Administration of the Galileo University of Guatemala

2020 Diploma in Transfer Pricing
Guatemala Institute of Public Accountants and Auditors

2019 Administrator with an emphasis on Renewable Resources
Rural University of Guatemala

ANDREINA CORNEL MORAGA

Analyst

Analysts TP Consulting. Master in Financial Management and Direction Applicant...

MYNOR MEJÍA MEDRANO

Charge:Analyst
Phone: 2215-5454
Email: mmejia@tpconsulting.com
Categories: Analysts
Country: Guatemala-en

Analist at TP Consulting. Public Accountant and Auditor in the Mariano Gálvez University of Guatemala with experience in advising on Transfer Pricing carried out to Guatemalan companies, exporters of food, chemical products (inks), transportation, ophthalmic industries, among other companies, as well as the fulfillment of information requirements requested by the tax administration.

STUDIES

Public Accountant and Auditor
Mariano Gálvez University of Guatemala

MYNOR MEJÍA MEDRANO

Analyst

Analist at TP Consulting. Public Accountant and Auditor in the...

Hugo Gutiérrez

Charge:Analyst
Phone: 2215-5454
Email: hgutierrez@tpconsulting.com
Categories: Analysts
Country: Guatemala-en

Bachelor Degree of Economics with an interest in issues of project evaluation, regulation and consulting. Extensive knowledge on Transfer Pricing issues for the preparation of reports and sector analysis. I perform my duties responsibly, proactively, punctually and emotionally in order to obtain efficient and high-quality results.

STUDIES

2021 Bachelor Degree of Economics
Pontificia Universidad Católica del Perú (PUCP – Perú)

ACADEMIC ACTIVITIES

Teacher Assistant
Junio 2020 – Diciembre 2020

International Diploma | Specialization Program for Executies
Universidad ESAN. Perú.

Hugo Gutiérrez

Analyst

Bachelor Degree of Economics with an interest in issues of...