viernes, 6 de febrero de 2015

Peru's tax reform package enacted

Peru’s government enacted a law on 31 December 2014 that contains several tax measures intended to stimulate the economy, including a progressive reduction of the corporate and employment income tax rates, changes to the dividend tax regime, the introduction of a binding private ruling regime and a new electronic tax audit procedure. Unless otherwise noted, the measures discussed below apply as from 1 January 2015. Supplementary regulations are awaited to facilitate compliance with some aspects of the law, but potentially affected taxpayers should begin assessing the impact of the new rules on their activities and transactions.
Source & more info: Deloitte

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