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Peru Notes Upcoming Entry into Force of BEPS MLI

|Treaty Development|Peru-OECD
Peru-OECD

A notice from Peru's Ministry of Foreign Affairs was published in a special edition of the Official Gazette on 23 August 2025 concerning the upcoming entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI). As previously reported, Peru deposited its instrument of ratification for the BEPS MLI on 9 June 2025. The MLI will enter into force for Peru on 1 October 2025, although its entry into force for Peru's…

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