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Tax

We provide specialized tax consultancy based on economic activity, tax planning with emphasis on cross-border operations, tax advice on corporate reorganizations, and tax due diligence services. We assist our clients during the tax examination processes and lead the defense in administrative and judicial proceedings.

We are actively involved in the development of a pioneering practice in environmental taxation. We advise foreign investors in the preparation and successful presentation of regulatory proposals on tax matters that have made possible the performance of large investment both in mining and oil issues currently in operation.

We have advised in the conclusion of tax stability agreements that translate to more than US$ 10 000 MM of total investment. We advised on the application of the Agreements to avoid Double Taxation signed with Canada, Chile, Brazil, Mexico, Korea, Portugal and Switzerland, as well as Decision 578, which establishes the regime to avoid double taxation among the Andean Community countries. We advise our clients to implement the most efficient contractual and corporate structure from a tax perspective.

We perform tax audits for privatizations and acquisitions and mergers projects of banks, steel mills, industrial companies, supermarkets, mining companies, oil companies and electricity companies.

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Precios de Transferencia
En el Perú, las normas de precios de transferencia son aplicables a todas las transacciones: entre partes vinculadas, o que se realicen desde, hacia o

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01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
07/03/2022
Peru coun­try tax guide
1. Lan­guages used by the loc­al tax au­thor­it­ies The Per­uvi­an tax ad­min­is­tra­tion, known as the “Su­per­in­tend­en­cia Nacion­al de Aduanas y de Ad­min­is­tra­ción Trib­u­tar­ia – SUNAT”, uses the Span­ish lan­guage...
03/02/2022
Tax treaty between France and Colom­bia: Fi­nally entered in­to force!
France has an ex­tens­ive net­work of tax treat­ies in Lat­in Amer­ica. However, Colom­bia was still a coun­try with which France had no tax treaty entered in­to force, des­pite a tax treaty be­ing signed back in...
10/09/2021
CSR and taxes: tax­a­tion is not only about money
At first glance, tax­a­tion and cor­por­ate so­cial re­spons­ib­il­ity (CSR) ap­pear to be dis­tant fields, an­ti­nom­ic even. Yet they have come to­geth­er over the past two years to form two sides of the same coin...
09/09/2021
Ser­vi­cios com­ple­ment­ari­os al trans­porte de carga - IGV
Me­di­ante el In­forme 076-2021-SUNAT/7T0000, pub­lic­ado el 03 de setiembre del 2021, la SUNAT ha in­ter­pretado que, en el siguiente supuesto, los ser­vi­cios com­ple­ment­ari­os al trans­porte de carga cal­i­fic­an...
21/06/2021
Ley que pro­mueve la adquis­i­ción y pro­visión de la va­cuna con­tra el coronavir­us...
De­duc­ción Trib­u­tar­ia Con fecha 21 de ju­nio de 2021 se pub­licó en el Di­ario Ofi­cial El Peru­ano la Ley No. 31225, la cu­al tiene por ob­jeto garant­iz­ar una es­trategia san­it­ar­ia para la adquis­i­ción y pro­visión...
22/03/2021
De­duc­cion de gas­tos por ser­vi­cios in­tra­gru­po
El 18 de mar­zo de 2021 la SUNAT pub­licó el In­forme No. 135-2020/SUNAT, a través del cu­al es­table­ció el siguiente cri­terio:El cuarto pár­rafo del lit­er­al i) del artículo 32-A de la LIR, antes de su...
12/11/2020
Law and reg­u­la­tion of Cov­id-19 tax re­lief in Peru
Value Ad­ded Tax Com­pan­ies with in­come up to 2,300 Tax Units (aprox. USD 2.7MM) have been gran­ted an ex­ten­sion to sub­mit the Feb­ru­ary Monthly Tax Re­turn for VAT to June this year. However, if the tax­pay­er...
Comparable
03/08/2020
Cli­mate change tax­a­tion re­forms and in­cent­ives in Peru
1. Has your coun­try rat­i­fied the Par­is Agree­ment?  Yes. Par­is Agree­ment was rat­i­fied by the Per­uvi­an gov­ern­ment in Ju­ly 2016. 2. Has your coun­try in­tro­duced en­vir­on­ment­al taxes? 2.1 En­ergy taxes...
19/06/2020
The Lat­in Amer­ic­an Gen­er­al Coun­sel
The first CMS Gen­er­al Coun­sel re­port in the Lat­in Amer­ica re­gion, “The Lat­in Amer­ic­an GC: Rising to the chal­lenge”, ex­plores the de­vel­op­ment of the Gen­er­al Coun­sel role and how the world in which...
05/05/2020
Main tax and cus­toms rules and/or meas­ures is­sued as a con­sequence of the...
Our Tax area has gathered all the norms and / or meas­ures that have been is­sued giv­en the State of Emer­gency de­clared in our coun­try due to the COV­ID-19 pan­dem­ic. You can down­load the pub­lic­a­tion, which...
22/08/2019
Pro­fes­sion­al es­ports is tax­ing
Es­ports are tak­ing off in Lat­in Amer­ica, with the re­cent cre­ation of na­tion­al leagues in Chile, Peru, Ar­gen­tina, Mex­ico and Colom­bia. Rap­id growth has also seen TV Azteca, a Mex­ic­an TV chan­nel, ac­quire...