Tax Reform in Peru: Adopting Anti-Base Erosion and Profit Shifting Measures with a View to Membership of the OECD and More

Journal
Author
Becerra O'Phelan, F.
Country
OECD; Peru
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author examines the various provisions that have been introduced into Peruvian tax legislation with a view to Peru becoming an OECD member country, with special focus on the adoption of anti-base erosion and profit shifting measures.