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

|Tax Alerts, Legislation & Policy, Na ...|Brazil
Brazil

  • The Peruvian Government published Supreme Decree 326-2022 amending the Peruvian Income Tax Law Regulations with regard to fair market value (FMV) of securities. The new FMV rules became effective on 1 January 2023.

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…

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