Supreme Decree 275-2013-EF, published in the Official Gazette on 6 November 2013, introduced amendments to the income tax regulation. The Decree entered into force from the day after publication. The main amendments are related to:
Peruvian source income
Additional rules are established in order to determine the Peruvian source income in the case of:
| - | a non-resident's income derived from a derivative financial instr… |