Peru Tax News

Peru Clarifies GAAR Applies from July 2012

2 October 2019

Japan and Peru Conclude Tax Treaty Negotiations

9 September 2019

Peru and the UK Agree to Tax Treaty Negotiations

12 August 2019

Peru Clarifies Taxation of the Indirect Transfer of Shares in Peruvian Companies

11 June 2019

Protocol to SSA between Peru and Spain has Entered into Force

28 May 2019

Peru Publishes Decree on Application of GAAR

14 May 2019

Peru Clarifies Interest Reduction Restriction Not Applicable for Loans Used to Finance Foreign-Source Income

7 May 2019

Peru Clarifies Simultaneous Application of Agricultural and R&D Tax Incentives

2 April 2019

Peru Clarifies Expense Determination and Loss Offsetting Under CFC Rules

26 March 2019

Peru Provides Extension for Secondary Local Filing of CbC Reports

15 March 2019

Peru and Spain Sign Protocol to SSA and Agree to Accelerate Tax Treaty Negotiations

8 March 2019

UK Provides Update on Tax Treaty Negotiation Plans

7 March 2019

SSA between Peru and Quebec under Negotiation

28 February 2019

Peru Clarifies Determination of Income Inclusion Where a CFC Holds Other CFCs

13 February 2019

Declarations from Estonia, Peru, and Portugal Published on Early Exchange of CbC Reports Under the Mutual Assistance Convention

1 February 2019

Peru Issues Resolution on 2018 Tax Year Return Filing

29 January 2019

Peru Issues Implementing Regulations for Ultimate Beneficiary Disclosure Requirements

16 January 2019

Peru Publishes Decrees on Intragroup Services, Thin Capitalization, Indirect Transfer Rules, Accrual of Income, and Non-Cooperative Jurisdictions

10 January 2019

Peru Sets Tax Unit Value for 2019

4 January 2019

SSA between Peru and South Korea to Enter into Force

31 December 2018

OECD Updates Exchange Relationships for CbC Reports Including Activation by Andorra and Peru

18 December 2018

Switzerland Consulting on Automatic Exchange of Finance Account Information with 18 States and Territories

11 December 2018

Denmark Sends Formal Requests to Negotiate Income Tax Treaties with Algeria, Angola, Colombia, Ecuador, Mozambique, and Peru

3 December 2018

Peru Issues Regulations for OECD Common Reporting Standard for Financial Account Information Exchange

20 November 2018

Peru Extends CbC Report Local Filing Deadline for Certain Constituent Entities

13 November 2018

South Korea Approves Pending SSAs with Luxembourg, Peru, and Slovenia

24 October 2018

Palau Removed from EU Non-Cooperative List and Liechtenstein and Peru Removed from Grey List

4 October 2018

Peru Establishes Definition of Accrued Income

27 September 2018

Update – Transition Rule for Peru's Expanded Thin Cap Rules

26 September 2018

Peru Publishes Legislative Decrees on Implementation of GAAR, New Interest Restriction Rules, Definition of PE, and Other Changes

21 September 2018