Our team

Ronald Huambo Huayhua

Charge:Manager
Phone: (511) 480 0170
Email: rhuambo@tpconsulting.com
Categories: Manager
Country: Perú-En

Manager of TP Consulting. Postgraduate studies in International Taxation from the University of Santiago de Compostela (Spain); Taxation from the University of Lima and Finance from ESAN University. Economist from the Pontificia Universidad Católica del Perú.

STUDIES

2018 Diploma Course of Improvement in International Taxation.

University of Santiago de Compostela (Spain)

2016 Degree in Economics

Pontificia Universidad Católica del Perú (PUCP – Peru)

2012 Diploma in Business Valuation

ESAN Graduate School of Business Administration (Peru)

2012 Postgraduate Diploma in Taxation

University of Lima (Peru)

2011 Bachelor’s Degree in Social Sciences with major in Economics

Pontificia Universidad Católica del Perú (PUCP – Peru)

PUBLICATIONS

2019

Transfer Pricing in Latin America, USA and UK: Argentina, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Spain, United Kingdom, United States of America, United States of America, Dominican Republic and Uruguay.

Thomson Reuters. Peru.

2018

Transfer Pricing in Latin America, USA and UK: Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Paraguay, Peru, Spain, United Kingdom, United States of America, United States of America, Dominican Republic and Uruguay.

Thomson Reuters. Peru.

2016

Transfer Pricing in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Peru.

Thomson Reuters. Peru.

2014

II FORUM on Taxation and Accounting – Transfer Pricing IFRS, VOLUME II.

Thomson Reuters. Peru.

LANGUAGES

Spanish – English

Ronald Huambo Huayhua

Manager

Manager of TP Consulting. Postgraduate studies in International Taxation from...

Enrique Díaz Tong

Charge:Partner
Phone: (511) 480 0170
Email: ediaz@tpconsulting.com
Categories: Partner
Country: Perú-En

Founding partner of TP Consulting. Student of the PhD (Philosophy Doctor) in “Law, Government and Public Policy” of the Faculty of Law from the Universidad Autónoma de Madrid (Spain). MBA from ESAN University. Lawyer from the Pontificia Universidad Católica de Perú, with specialization studies in Tax Law at this University. Post-Graduate Professor of the Transfer Pricing course at ESAN University (Peru – since 2002). He has been visiting professor of the Transfer Pricing course at the University of Leiden (International Tax Center – The Netherlands). Co-author and coordinator of the books: “Action 13 of the BEPS Plan and contentious issues of Transfer Pricing – III International Forum on Taxation and Accounting” (Thomson Reuters, 2019 – 2018); “Transfer Prices in Latin America, the US and the United Kingdom” (Thomson Reuters, 2016, 2017, 2018 and 2019).

STUDIES

2021 PhD Student
Universidad Autónoma de Madrid (España)
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 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 – 2022
Member of the Board of Directors of the Instituto Peruano De Investigación y Desarrollo Tributario – IPIDET

LANGUAGES

Spanish – English

Enrique Díaz Tong

Partner

Founding partner of TP Consulting. Student of the PhD (Philosophy...

Jacques Barrron Mifflin

Charge:Manager
Phone: (511) 480 0170
Email: jbarron@tpconsulting.com
Categories: Manager
Country: Perú-En

Manager of TP Consulting. Specialization and updating studies at Munchener Ruck Munich Re Group (Germany). Master in Appraisals from the University of Puebla (Mexico). Civil Engineer by the Pontificia Universidad Católica del Perú. National Appraisal Council and Technical Appraisal Body of Peru. Registered in all the governing bodies regarding appraisals and guarantees in the country.

STUDIES

2010 Specialization in Technical Branches and Engineering.

Munchener Ruck Munich Re Group (Germany)

2003 Master in Appraisals

University of Puebla (Mexico)

1996 Civil Engineer

Pontificia Universidad Católica del Perú (PUCP – Peru)

LANGUAGES

Spanish – English

Jacques Barrron Mifflin

Manager

Manager of TP Consulting. Specialization and updating studies at Munchener...

Monica Lovera López

Charge:Manager
Phone: (511) 480 0170
Email: mlovera@tpconsulting.com
Categories: Manager
Country: Perú-En

Manager of TP Consulting. Master in Economics (c), with mention in Finance, Universidad Nacional Mayor de San Marcos. Degree in Management and Senior Management with mention in Business Management from the Pontificia Universidad Católica del Perú.

STUDIES

2021 Master’s Degree in Economics with mention in Finance

Universidad Nacional Mayor de San Marcos (Peru)

2016 Bachelor’s Degree in Management and Senior Management with mention in Business Management.

Pontifical Catholic University of Peru (PUCP – Peru)

LANGUAGES

Spanish – English

Monica Lovera López

Manager

Manager of TP Consulting. Master in Economics (c), with mention...

Ianfranco Ticona Yalpa

Charge:Manager
Phone: (511) 480 0170
Email: iticona@tpconsulting.com
Categories: Manager
Country: Perú-En

Manager of TP Consulting. MBA (c) from Universidad de Lima. Postgraduate studies in Advanced Taxation from Pontificia Universidad Católica del Perú; International Taxation from Universidad de Santiago de Compostela (Spain) and Finance, Accounting and Economics from Universidad ESAN. Chartered Economist from Universidad de Lima.

STUDIES

2021 Magister – MBA

University of Lima (Peru)

2017 Diploma in Advanced Taxation

Pontificia Catholic University of Peru (PUCP – Peru)

2016 Diploma in International Taxation

University of Santiago de Compostela (Spain)

2011 Diploma in Finance, Accounting and Economics

ESAN University (Peru)

2011 Economist

University of Lima (Peru)

PUBLICATIONS

2019

Transfer Pricing in Latin America, USA and UK: Argentina, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Spain, United Kingdom, United States of America, United States of America, Dominican Republic and Uruguay.

Thomson Reuters. Peru.

2018

Transfer Pricing in Latin America, USA and UK: Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Paraguay, Peru, Spain, United Kingdom, United States of America, United States of America, Dominican Republic and Uruguay.

Thomson Reuters. Peru.

2018

Action 13 of the BEPS Plan and contentious Transfer Pricing issues – III Taxation and Accounting Forum.

Thomson Reuters. Peru.

2017

Transfer Pricing in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru and Uruguay.

Thomson Reuters. Peru.

2016

Transfer Pricing in Latin America: Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama and Peru.

Thomson Reuters. Peru.

LANGUAGES

Spanish – English

Ianfranco Ticona Yalpa

Manager

Manager of TP Consulting. MBA (c) from Universidad de Lima....

Jack Ortega Torres

Charge:Senior Analyst
Phone: (511) 480 0170
Email: jortega@tpconsulting.com
Categories: Senior Analyst
Country: Perú-En

Senior Analyst at TP Consulting. Postgraduate studies in Advanced Specialization in Taxation from the Pontificia Universidad Católica del Perú. Economist from Pontificia Universidad Católica del Perú.

STUDIES

2019 Diploma of Advanced Specialization in Taxation.

Pontificia Universidad Católica del Perú (PUCP – Peru).

2014 Economist

Pontificia Universidad Católica del Perú (PUCP – Peru)

LANGUAGES

Spanish – English

Jack Ortega Torres

Senior Analyst

Senior Analyst at TP Consulting. Postgraduate studies in Advanced Specialization...

David Fernández Barandiarán

Charge:Analyst
Phone: (511) 480 0170
Email: dfernandez@tpconsulting.com
Categories: Analyst
Country: Perú-En

Analyst at TP Consulting. Bachelor’s Degree in Economics and International Business from San Ignacio de Loyola University (Peru). Business Bachelor’s Degree from San Ignacio de Loyola University (USA).

STUDIES

2022 Economics and International Business

San Ignacio de Loyola University (Peru)

2022 Business Bachelor’s Degree

San Ignacio de Loyola University (U.S.A.)

David Fernández Barandiarán

Analyst

Analyst at TP Consulting. Bachelor’s Degree in Economics and International...

Oscar Guevara Peña

Charge:Analyst
Phone: (511) 480 0170
Email: oguevara@tpconsulting.com
Categories: Analyst
Country: Perú-En

Analyst at TP Consulting. Postgraduate studies in Corporate Finance at ESAN University. Master in Entrepreneurship, Management and Innovation from the Università Degli Studi del Molise (Italy). Economist from Universidad Católica Sedes Sapientiae.

STUDIES

2020 Post-graduate degree in Corporate Finance

ESAN University (Peru)

2018 Master in Entrepreneurship, Management and Innovation.

Università Degli Studi del Molise (Italy)

2014 Economist

Universidad Católica Sedes Sapientia (Peru)

LANGUAGES

Spanish – English – Italian

Oscar Guevara Peña

Analyst

Analyst at TP Consulting. Postgraduate studies in Corporate Finance at...