Peru published Law No. 31053 in the Official Gazette on 15 October 2020, which is meant to recognize and promote the right of people to read and promote access to books. Law No. 31053 effectively replaces and extends an earlier law to promote access to books, Law No. 28086 of 2003. With respect to taxation, the law provides a general VAT (sales tax) exemption on the import or sale in Peru of b…