On 29 September 2020, the Peruvian tax authorities announced in a press conference a new project for the collection of tax debts, called the “Collaborative Compliance Plan,” which would consist of new measures to facilitate compliance with the tax filing requirements and payments of tax liabilities. The tax authorities indicated that they expect to adopt the new plan in the near future.The Collaborative Compliance Plan would implement a mutual agreement procedure between taxpayers and the Peruvian tax authorities to collect tax debts. For those purposes, the Tax Code and the Income Tax Law are expected to be amended to include...