Peruvian Tax Authority incorporates new scenarios as high-risk schemes under GAAR

18 July 2024|Tax Alerts, Legislation & Policy, National/Federal Taxation|Peru

The Peruvian Tax Authority has published an updated version of the list of high-risk schemes for tax planning that could be challenged under the Peruvian General Anti-Avoidance Rule (GAAR).
The updated list contains the 13 situations from the second version of the list and 11 new situations that are considered high-risk.
Taxpayers engaging in the respective transactions could be subject to challenge under Peru's GAAR.

On 9 July 2024, the Peruvian Tax Authority published on its official websit…

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