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Income tax regulation – amendments introduced

|Approved Changes|Peru
Peru

Supreme Decree 275-2013-EF, published in the Official Gazette on 6 November 2013, introduced amendments to the income tax regulation. The Decree entered into force from the day after publication. The main amendments are related to:

Peruvian source income

Additional rules are established in order to determine the Peruvian source income in the case of:

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