The Peruvian Tax Authority has published an updated version of the list of high-risk schemes for tax planning that could be challenged under the Peruvian General Anti-Avoidance Rule (GAAR).The updated list contains the five initial situations and eight new situations that are considered high-risk.Taxpayers engaging in the respective transactions could be subject to challenge under Peru’s GAAR.On 11 October 2022, the Peruvian Tax Authority published on its official website an updated version of the list of high-risk schemes for tax planning that could be challenged under the Peruvian GAAR).BackgroundIn February 2020, the Peruvian Tax Authority published the first version of...