Peru has published Emergency Decree No. 043-2019 in the Official Gazette, which amends incentives provided for agriculture under Law No. 27360. This includes an extension of the incentives until 31 December 2031, as well as certain amendments regarding agricultural workers, including a 6% employer health insurance contribution per month, which will be increased to 7% from January 2025, 8% from January 2027, and 9% from January 2029. Peru has also published Supreme Decree No. 405-2019-EF, which amends the implementing regulations (Supreme Decree 188-2015-EF) for the research and development (R&D) incentives provided under Law No. 30309, to adapt changes made by...