The Swiss State Secretariat for International Finance has announced that the protocol amending the 1999 income and capital tax treaty with Kuwait took effect on 14 October 2024. The amendment contains new rules for the taxation of dividends,

Peru and Spain will resume income tax treaty negotiations in March 2025, as announced by Luis Ibérico, Peruvian ambassador to Spain. during an event on 15 October 2024. An income tax treaty was signed in 2006, but it was never

The Peruvian Executive Branch has announced the approval of Legislative Decree No. 1662, dated 24 September 2024, which modifies the Advance Pricing Agreement (APA) provision in the income tax law to permit the retroactive application (roll-back) of

The Swiss Federal Finance Department (DFF) has announced a reduction in the interest rates for late, refunded, Advance Tax Payments, effective from 2025. Starting 1 January 2025, the tax arrears, refunds, and conditional payment obligations will

The Peru government has implemented changes to amend deadlines for recording invoices in the purchase register for value added tax (VAT) purposes, and allows Peru’s tax authority (SUNAT) to generate the purchase register, published in Legislative

The Peruvian Government enacted Legislative Decree 1663 on 24 September 2024, amending the Income Tax Law to introduce rules for determining the fair market value (FMV) of non-listed securities in related-party transactions. This closes a gap in the