Supreme Decree 275-2013-EF, published in the Official Gazette on 6 November 2013, introduced amendments to the income tax regulation. The Decree entered into force from the day after publication. The main amendments are related to: Peruvian source income Additional rules are established in order to determine the Peruvian source income in the case of: -   a non-resident's income derived from a derivative financial instrument contract signed with residents; -   a non-resident's income derived from the indirect sale of shares in the capital of resident companies; and -   the dividends distributed by a non-resident company and derived from...