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 13 situations from the second version of the list and 11 new situations that are considered high-risk.Taxpayers engaging in the respective transactions could be subject to challenge under Peru's GAAR. On 9 July 2024, the Peruvian Tax Authority published on its official website an updated version (third version) of the list of high-risk schemes for tax planning that could be challenged under the Peruvian GAAR.BackgroundIn February 2020, the...