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Peruvian Congress ratifies the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)

|Tax Alerts, Legislation & Policy, National/Federal Taxation, Treaties, OECD, Global, BEPS 2.0|Peru
Peru
  • The Peruvian Congress has recently approved Peru's adherence to the Multilateral Instrument (MLI), a key development that will align the country's existing tax treaty network with the OECD's standards on base erosion and profit shifting (BEPS).
  • While this marks a significant step toward modernizing Peru's international tax framework, the MLI provisions will only take effect once ratified by the Executive Branch and communicated to the OECD.
  • The final ratification process is pending, and the implem…

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