Peru published Law No. 31557 in the Official Gazette on 12 August 2022, which establishes rules for the operation of remote gaming and sports betting through technological platforms. The rules apply to resident legal persons incorporated in Peru and branches of non-resident legal persons incorporated abroad that operate such technological platforms. The rules cover several aspects of such operations, including a new Tax on Remote Gaming and Remote Sports Betting. The Tax on Remote Gaming and Remote Sports Betting is imposed at a rate of 12% on monthly net income, less maintenance costs, which are deemed to be equal to...