Peru's tax administration has recently issued Report No. 042-2014-SUNAT/5D0000 consulting on whether or not payments for software by Peruvian distributors to non-resident suppliers should be considered royalty payments for income tax purposes.
The report concludes that when the Peruvian distributors purchases a certain quantity of standard software with licenses that are for sale to end consumers, the payment by the distributor to the non-resident does not constitute a royalty payment.