Peru has published Legislative Decree No. 1381, which includes the introduction of the concept of non-cooperative jurisdictions and preferential tax regimes and certain other measures. The Decree is generally effective from 1 January 2019 Non-Cooperative Jurisdictions and Preferential Regimes One of the main measures of the Decree is a change in the scope of the transfer pricing rules to include: Transactions made with non-cooperative jurisdictions; and Transactions made with persons whose income or earnings are subject to a preferential tax regime. The above are in addition to transactions between related parties and transactions with residents of low or no tax...