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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,

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11/03/2024
CMS Grau strengthens its Tax Practice with the appointment of César Dávila...
CMS Grau, celebrating its 90th anniversary, announced the promotion of César Dávila as a new partner in the Tax Practice. With this move, the firm solidifies its commitment to providing comprehensive...
24/11/2023
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
07/11/2023
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...
Comparable
08/09/2022
Doing Business in Peru 2023
We are happy to launch the 2023 edition of Doing business in Peru guide written by lawyers at CMS Grau. We have used the benefit of our experience to compile this extensive guide that covers corporate, tax, labour and renewable energy regulatory framework. This guide sets out key issues for foreign companies interested in investing in Peru. It is not meant to be a comprehensive guide, but rather to cover practical issues to help investors who are considering starting investment projects in Peru. Download the guide now to read about: Legal guarantees and promotion of private investment in PeruFactors limiting the development of in­vest­ment­Start­ing a business in Peru: Corporate Con­sid­er­a­tion­sTax­a­tion: Regulatory FrameworkLabour con­sid­er­a­tion­sRe­new­able Energy Projects in PeruTo receive your full copy of the Doing Business in Peru 2023 guide (available in English), please fill out the request form below.
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
05/04/2022
Beyond a personal brand
Beyond a personal brand
06/12/2021
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 No...
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...
02/02/2021
The new VAT scheme for e commerce
The CMS Tax group is pleased to launch the guide “The new VAT scheme for e-commerce”. This guide covers the VAT e-commerce package, which was first approved in 2017 (Directive 2017 / 2455) and added...