In Law No. 31108 (published in the Official Gazette on 31 December 2020), Peru eliminated the requirement to keep accounting books and records for resident individuals who receive corporate income from investment funds. The change is effective as of 1 January 2021._____________________________________________________________________________________________________________For additional information with respect to this Alert, please contact the following:Ernst & Young Asesores S.C.R.L, LimaRoberto Cores | roberto.cores@pe.ey.com Ramón Bueno-Tizón | ramon.bueno-tizon@pe.ey.com Ernst & Young LLP (United States), Latin American Business Center, New YorkAna Mingramm | ana.mingramm@ey.com Enrique Perez Grovas | enrique.perezgrovas@ey.com Pablo Wejcman | pablo.wejcman@ey.com Ernst & Young Abogados, Latin America Business Center, MadridJaime Vargas | jaime.vargas.c@es.ey.com Ernst...