Peru levies a 30% withholding tax on digital services provided by non-residents to Peruvian residents and used in Peru. In general, this refers to services that are provided or accessed via the internet. However, through various rulings over the years, the Peruvian tax authorities have expanded on the criteria used in determining what services are considered a digital service and subject to the withholding tax. In Report No. 044-2014-SUNAT/4B0000, issued the end of March 2014, the tax authorities detailed the criteria used to determine that a particular online service did not constitute a digital service, as well as additional factors...