Law 30,500 on promotion of the stock market, published in the Official Gazette of 26 June 2013, introduced some specific tax amendments. Amendments to the Income Tax Law are effective from 1 January 2014. The main amendments are as follows. Income Tax Law Tax exempt income will include interest and capital gains derived from treasury bills and other securities issued by the Republic of Peru. The clearing house, CAVALI (or the entity exercising similar functions), is designated as withholding tax agent in the case of capital gains derived from the indirect alienation of shares or participation interests issued by Peruvian...