EYEY

Peruvian Tax Authority clarifies methodology for determining FMV of listed/unlisted shares in indirect disposal scenario

|Tax Alerts, Information Reporting, Legis ...|Peru
Peru

  • A Tax Authority ruling in Peru provides guidance on how to determine the fair market value of shares in an indirect transfer of shares between a foreign and a Peruvian entity.
  • This Tax Alert provides background and highlights the new guidance.

On 25 May 2023, the Peruvian Tax Authority issued Ruling 64-2023, addressing how to determine the fair market value (FMV) of shares in an indirect transfer sc…

Continue Reading