On 9 June 2025, Peru deposited the ratification instrument of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) with the OECD, marking a significant step in Peru's tax treaty compliance.
The provisions of the MLI will come into force for Peru on 1 October 2025, with practical effects beginning on 1 January 2026, affecting how Peru's double tax treaties are applied.
Peru's current double tax treaty network includes agreements with…
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