Peruvian Tax Authority establishes guidelines for gains or losses derived from exchange-rate differences from foreign currency loans
|Tax Alerts, Information Reporting, Legis ...|Peru
Gains or losses derived from exchange-rate differences for credits in foreign currency obtained from transactions with nonresidents must be considered in the Income Tax determination, even if the interest has not been paid within the period established for filing the Annual Income Tax Report.
This Tax Alert highlights the criteria used by the Peruvian Tax Authority.
Taxpayers should contemplate the Tax Authority position on the matter when preparing the annual Income Tax determination.
On 20 June 2…
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