By: Billy Franco Diego Parra | Kate Cervantes-Knox

Introduction

As has been widely reported, on 4 November 2019 the Peruvian Preparatory Investigation Court ordered the “preventative detention” of fourteen arbitrators who sat as arbitrators
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In effect since May 07, 2019, Peru’s Supreme Decree No. 145-2019-EF established certain parameters in an effort to identify and sanction tax avoidance mechanisms.

The Peruvian general anti-avoidance rule (GAAR) was enacted in 2012; however, through Legislative Decree No. 1121, it was suspended until the issuance of regulations to allow its application.
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