The Peru tax authority (SUNAT) has updated its guidance on the general anti-abuse rules (GAAR) with the publication of a catalog of high tax risk schemes. The catalog includes five schemes in particular that imply a potential breach of tax obligations for which the GAAR would apply, including schemes that would lead to an incorrect determination of tax or obtaining an undue tax advantage. These include:
According to SUNAT, additional schemes will be added to the catalog over time.
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