EYPeruvian tax authorities address merger of nonresident entities with one entity having a PE in Peru
|Tax Alerts, Legislation & Policy, Na ...|Peru
On 6 October 2020, the Peruvian tax authorities published Public Ruling 061-2020-SUNAT/7T0000, addressing the merger of two nonresident entities when the absorbed entity has a permanent establishment (PE) in Peru.
The Peruvian tax authorities ruled the merger will have the following tax consequences in Peru:
- The PE of the absorbed entity will not have to obtain a new Tax ID.
- The merger of the tw…
