mnetax.com/peru-clarifies-general-anti-avoidance-rule-for-cross-border-transactions-33695
www.garrigues.com/latam/es_ES/noticia/peru-fija-los-parametros-para-la-aplicacion-de-la-norma-anti-elusiva-general
www.latamlawblog.com/2019/05/peru-suspension-of-the-general-anti-avoidance-rule-has-been-lifted/
www.bakermckenzie.com/en/insight/publications/2019/05/application-of-the-peruvian-general
www.ey.com/gl/en/services/tax/international-tax/alert–peru-lifts-suspension-of-general-anti-avoidance-rule
Home » Anti Avoidance Rules » Peru: General anti-avoidance rule for cross-border transactions clarified