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September 12, 2022

Peruvian Government sends MLI to Congress for approval

On 3 September 2022, Peru’s Ministry of Foreign Affairs enacted Supreme Resolution 121-2022-RE to send the documentation related to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) to the Peruvian Congress for its approval.

Peru signed the MLI on 27 June 2018 but it will not enter into force until the domestic procedure is completed (approval by the Congress and its ratification by Peru’s President). After the procedure is completed, the MLI will be published in the Official Gazette.

The MLI will enter into force for Peru following the three month-period from the date Peru ratifies the MLI.


For additional information with respect to this Alert, please contact the following: 

Ernst & Young Asesores S.C.R.L, Lima

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific