19 January 2018

Peru amends Income Tax Law regulations on tax havens

On 17 January 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 Co-operation and Development (OECD) will not qualify as tax havens.

The amendment is effective 1 January 2019.

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CONTACTS

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

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

  • Roberto Cores
    roberto.cores@pe.ey.com
  • Ramón Bueno-Tizón
    ramon.bueno-tizon@pe.ey.com
  • Nora Orihuela
    nora.orihuela@pe.ey.com

Ernst & Young, LLP, Latin America Business Center, New York

  • Ana Mingramm
    ana.mingramm@ey.com
  • Enrique Perez Grovas
    enrique.perezgrovas@ey.com
  • Pablo Wejcman
    pablo.wejcman@ey.com
  • Gustavo Cortes Garcia
    gustavo.cortesgarcia@ey.com

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

  • Jose Padilla
    jpadilla@uk.ey.com

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ATTACHMENT

PDF version of this Tax Alert

Document ID: 2018-5167