Peruvian Executive Branch ratifies OECD Multilateral Convention

02 June 2025|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, OECD, Global, BEPS 2.0|Peru

On 27 May 2025, the Peruvian Executive Branch approved Supreme Decree 013-2025-RE, ratifying Peru's adherence to the OECD Multilateral Instrument (MLI), which aims to align the country's tax treaty network with international standards on base erosion and profit shifting.
The implementation of the MLI is expected to modernize Peru's network of Double Tax Treaties, with adjustments likely taking effect from 1 January 2026.
Companies engaged in cross-border transactions should prepare for the upcomin…

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