BEPS MLI

Peru deposits instrument of ratification of the MLI

On 9 June 2025, Peru deposited its instrument of ratification of the Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI) with the Organisation for Economic Co-operation and Development (OECD). Peru confirmed its preliminary MLI positions and chose to apply all of the Permanent Establishment (PE) provisions of the MLI, exc…