OrbitaxIncome tax regulations for R&D expenses and tax havens
|Approved Changes|Peru
Regulations with respect to the amendments introduced to the Income Tax Law in July 2012 were issued by means of Supreme Decree No. 258-2012-EF published on 18 December 2012.
Under the regulations, a new rule explicitly stipulates that a country that concludes a tax treaty with Peru, including an information exchange clause, will not be qualified as tax haven.
The re…
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