On 3 September 2022, Peru’s Ministry of Foreign Affairs enacted Supreme Resolution 121-2022-RE to send the documentation related to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) to the Peruvian Congress for its approval.
Peru signed the MLI on 27 June 2018 but it will not enter into force until the domestic procedure is completed (approval by the Congress and its ratification by Peru’s President). After the procedure is completed, the MLI will be …