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Peruvian Supreme Court establishes guidelines to determine Peruvian-source income for nonresident entities

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Peru
Peru
  • The Peru Supreme Court has established guidelines to determine whether income obtained by nonresident entities qualify as Peruvian-source income according to the Peruvian Income Tax Law.
  • Whether intangible assets generate Peruvian-source income generally depends on whether they are economically used within Peruvian territory.

In a recent court ruling, the Supreme Court analyzed whether a payment that a Peruvian resident entity made to a nonresident entity qualifies as Peruvian-source income, in ac…

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