BEPS MLI
Peru deposits instrument of ratification of the MLI
On 9 June 2025, Peru deposited its instrument of ratification of the Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI) with the Organisation for Economic Co-operation and Development (OECD). Peru confirmed its preliminary MLI positions and chose to apply all of the Permanent Establishment (PE) provisions of the MLI, excluding Article 14 (splitting up of contracts).
The MLI will enter into force for Peru on 1 October 20…