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CFC rules introduced

|Approved Changes|Peru
Peru

Law Decree 1,120, published in the Official Gazette of 18 July 2012 and in force as from 1 January 2013, introduces amendments to the Income Tax Law including anti-avoidance measures. The Law Decree is issued by the Council of Ministers as part of legislative powers granted by the Congress. One of the most important amendments is the introduction of CFC rules

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