The taxation of capital gains resulting from the transfer of securities in Peru is on the brink of change. Legislative Decree 972, in force as of January 1, 2009, intends to modify the past regime repealing the long standing income tax exemption to this type of capital gain. In this commentary, Gustavo Lazo, a partner in Estudio Olaechea and his associate Giorgio L. Massari Figari discuss the recent enactment of the law and its implications.
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