19 January 2018

Peru amends Income Tax Law regulations on tax havens

On January 17, 2018, the Peruvian Government published Supreme Decree 007-2018-EF, amending the Income Tax Law regulations on tax havens.

The decree establishes that the members of the Organisation for Economic Cooperation and Development (OECD) will not qualify as tax havens.

The amendment is effective January 1, 2019.

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young Asesores S.C.R.L, Lima
Roberto Cores+51 1 4114448
Ramón Bueno-Tizón+51 1 4117233
Nora Orihuela+51 1 4114444
Latin American Business Center, New York
Ana Mingramm(212) 773-9190
Enrique Perez Grovas(212) 773-1594
Pablo Wejcman(212) 773-5129
Gustavo Cortes(212) 773-6020
Latin American Business Center, Europe
Jose Padilla+44 20 7760 9253

Document ID: 2018-0140