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Peruvian Tax Authority changes official interpretation of capital gains tax on indirect transfers under Peru-Chile DTT

|Tax Alerts, Information Reporting, Legis ...|Chile, Peru
Chile, Peru

  • A new ruling from the Peruvian Tax Authority interprets a provision of the Peru-Chile Double Tax Treaty pertaining to capital gains tax treatment of certain direct and indirect transfers.
  • The new interpretation repeals a 2021 ruling.
 

The Peruvian Tax Authority issued a ruling at the end of 2023 establishing that, in applying Article 21 of the Peru-Chile Double Tax Treaty (DTT), capital gains o…

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