Our team

Enrique Díaz Tong

Charge:Partner
Phone: +511 391-4816
Email: ediaz@tpconsulting.com
Categories: Partner
Country: El Salvador-en, Honduras-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...

Hermes López Banegas

Charge:Partner
Phone: (+504) 9961- 8754; (+504) 2220- 0034; (+504) 2222- 0080
Email: hlopez@tpconsulting.com
Categories: Partner
Country: Honduras-en

Partner of TP Consulting Honduras. Founding partner and general manager of the accounting consulting firm Profesionales Asociados. Commercial Expert and Public Accountant. Member of the Association of Commercial Experts and Public Accountants of Honduras, with more than 30 years of experience in the accounting and tax consulting area.

Studies

– Commercial Expert and Public Accountant

– Instituto Central Vicente Cáceres

– Central Vicente Caceres Institute

Others

– Member of the Association of Peritos Mercantiles y Contadores Públicos.

Hermes López Banegas

Partner

Partner of TP Consulting Honduras. Founding partner and general manager...

Gabriela López Espinoza

Charge:Manager
Phone: (+504) 9840- 8089; (+504) 2220- 0034; (+504) 2222- 0080
Email: glopez@tpconsulting.com
Categories: Manager
Country: Honduras-en

Manager of TP Consulting Honduras. Master´s Degree in Project Management from Universidad Católica de Honduras. Post- grauated in International Taxation from Universidad Santiago de Compostela (Spain). Industrial Engineer from Universidad Católica de Honduras. Co-author of the books: “Precios de Transferencia en Iberoamérica, EEUU y Reino Unido” (Thomson Reuters, 2018), “Precios de Transferencia en Iberoamérica” (Thomson Reuters, 2017) y “Precios de Transferencia en Latinoamérica” (Thomson Reuters, 2016).  Founding member of IFA Honduras.

Studies

Master in Project Management
Universidad Católica de Honduras (Honduras)
Post-Graduated in International Taxation
Universidad de Santiago de Compostela (Spain)
Industrial Engineer
Universidad Católica de Honduras (Honduras)

Publications

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.
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.

Conferences

Since 2014
– Transfer Pricing in Honduras.

– Accounting and Taxation in Honduras.

Otros

Founding member of IFA Honduras.

Gabriela López Espinoza

Manager

Manager of TP Consulting Honduras. Master´s Degree in Project Management...

Fernanda López Espinoza

Charge:Lawyer
Phone: (+504) 9505-1360; (+504) 2220- 0034; (+504) 2222- 0080
Email: flopez@tpconsulting.com
Categories: Analysts
Country: Honduras-en

Lawyer of TP Consulting Honduras. Master in Commercial Law from Universidad Nacional Autónoma de Honduras. Lawyer from Universidad Nacional Autónoma de Honduras. Member of the Honduran Bar Association. Founding member of IFA Honduras.

Estudies

Master in Commercial Law
Universidad Nacional Autónoma de Honduras (Honduras)
Lawyer
Universidad Nacional Autónoma de Honduras (Honduras)

Academic Activities

Teaching since 2019
Labor Law I
Universidad Metropolitana de Honduras
Labor Law II
Universidad Metropolitana de Honduras
Labor Procedural Law
Universidad Metropolitana de Honduras
Right of Integration
Universidad Metropolitana de Honduras

Conferences

Since 2014
Transfer Pricing in Honduras

Others

Founding member of IFA Honduras.

Member of the Honduran Bar Association.

Fernanda López Espinoza

Lawyer

Lawyer of TP Consulting Honduras. Master in Commercial Law from...

Carmen López Espinoza

Charge:Senior Analyst
Phone: (+504) 9947-8088; (+504) 2220- 0034; (+504) 2222- 0080
Email: clopez@tpconsulting.com
Categories: Analysts
Country: Honduras-en

Senior Analyst of TP Consulting Honduras. Master of Finance student at Instituto Tecnológico Universitario de Barcelona (Spain). Post- Graduated in International Taxation from Universidad Santiago de Compostela (Spain). Bachelor´s degree in Public Accounting and Finance from Universidad Tecnológica Centroamericana (Honduras). Engineer. Co-author of the books: “Precios de Transferencia en Iberoamérica, EEUU y Reino Unido” (Thomson Reuters, 2018), “Precios de Transferencia en Iberoamérica” (Thomson Reuters, 2017) y “Precios de Transferencia en Latinoamérica” (Thomson Reuters, 2016). Founding member of IFA Honduras.

Estudies

Master in Finance (Studiying)
Instituto Tecnológico Universitario de Barcelona (Spain)
Post-Graduated in International Taxation
Universidad de Santiago de Compostela (Spain)
Bachelor’s Degree in Public Accounting and Finance
Universidad Tecnológica Centroamericana (Honduras)

Publications

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.
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.

Conferences

Transfer Pricing in Honduras.

Accounting and Taxation in Honduras.

Others

Founding member of IFA Honduras.

Member of Colegio Hondureño de Profesionales Universitarios de Contaduría Pública.

Carmen López Espinoza

Senior Analyst

Senior Analyst of TP Consulting Honduras. Master of Finance student...

Mónica Lovera López

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

Hugo Gutiérrez

Charge:Analyst
Email: hgutierrez@tpconsulting.com
Categories: Analysts
Country: Honduras-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...

Tatiana Acosta

Charge:Assistant
Email: tacosta@tpconsulting.com
Categories: Analysts
Country: Honduras-en

TP Consulting Honduras’ assistant. Bachelor degree in Bussines Administration.

STUDIES

Bachelor Degree in Bussines Administration
Universidad Nacional Autónoma de Honduras

Tatiana Acosta

Assistant

TP Consulting Honduras’ assistant. Bachelor degree in Bussines Administration. STUDIES...