OrbitaxPeru Clarifies Taxation of Indirect Transfers through a Contribution of Shares to a New Non-Resident Company
|Approved Changes|Peru
The Peru tax authority (SUNAT) has published Report No, 024-2018-SUNAT/7T0000 concerning the taxation of the indirect transfer (alienation) of shares in a Peruvian company through the transfer of shares of a non-resident holding company. The report covers a case involving a non-resident holding company that holds a majority of the shares of a Peruvian company, where the shares in that holding …
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