Peruvian Congress ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)
|Tax Alerts, Legislation & Policy, Na ...|Peru
The Peruvian Congress has recently approved Peru's adherence to the Multilateral Instrument (MLI), a key development that will align the country's existing tax treaty network with the OECD's standards on base erosion and profit shifting (BEPS).
While this marks a significant step toward modernizing Peru's international tax framework, the MLI provisions will only take effect once ratified by the Executive Branch and communicated to the OECD.
The final ratification process is pending, and the implem…
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