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BEPS MLI in Force for Peru

|Treaty Development|Peru-OECD
Peru-OECD

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Peru on 1 October 2025. With respect to the covered agreements (tax treaties) between Peru and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2026 in respect of withholding taxes and for…

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