Peruvian Government amends Income Tax Law Regulations for implementing FMV rules for valuation of securities

On 29 December 2022, the Peruvian Government enacted Supreme Decree 326-2022 amending the Income Tax Law Regulations with regard to the FMV rules applicable to the transfer of securities.

Background

On 26 March 2022, Peru’s President enacted Legislative Decree 1539 amending the Income Ta…