HLB Perú Noticias Legales y Tributarias 1.RESOLUCIÓN DE SUPERINTENDENCIA N° 000097-2023/SUNAT Mediante la presente Resolución de SUNAT se ha establecido el procedimiento de devolución del Impuesto General a las Ventas a los turistas que se refiere el artículo 76° del TUO de la Ley de Impuesto General a las Ventas e Impuesto Selectivo al Consumo, respecto de los bienes que dan … Read More

Combating greenwashing: Tackling carbon neutrality claims  Greenwashing is a catch-all term used to describe organisations which portray their company as more environmentally friendly than it may be. As consumer and government pressure grows to decrease the carbon footprint and reduce the harm on the environment commerce causes, companies have increasingly tried to portray themselves as eco-friendly or carbon-neutral.   Regulators feel … Read More

Back on the road:  Tracking the tourism sector  recovery Recent years have been undeniably tough on the tourism industry. Between the COVID-19 pandemic, the war in Ukraine, economic uncertainty, and the possibility of a recession, travel has not been possible, or advisable, for many.   During that time, tourism has had its resilience tested like rarely before. Now we’re seeing clear signs that the … Read More

Common cybersecurity threats for SMEs: How to protect your business online Cybersecurity threats are a real and constant danger for businesses of all sizes, including small to medium-sized enterprises (SMEs). In recent years, there has been a significant increase in the number and sophistication of cyber-attacks. Our HLB Cybersecurity Report 2022 found that 78% of businesses fear they are not fully prepare … Read More

ESG due diligence for M&A transactions: Identifying risks and opportunities Environmental, social, and governance (“ESG”) issues increasingly influence dealmaking and M&A transactions. Buyers are becoming acutely aware of how ESG diligence can identify various risks and opportunities that may affect a target’s valuation in ways not readily identified by traditional due diligence. Furthermore, buyers understand the need to consider the … Read More

Manufacturing Services Sector Outlook – HLB Survey of Business Leaders 2023 Key insights from the manufacturing sector: 46% of leaders identified the supply chain as the top weakness they need to focus on over the next 12 months.  41% are simultaneously focusing on survival and transformation with 46%% focusing on transformation alone for the next 12 months.  40% see Integrity as the highest essential leadership behaviour  51% believe climate risks will increase … Read More

How real estate is   rising to the sustainability  challenge There’s been a sharp rise in the number of people who live in cities. The United Nations projects that two out of every three will live in such an urban centre by 2050. This growth puts the sustainability spotlight firmly on these areas and underlines the need for change. Regulators and planners need … Read More

HLB Perú Noticias Legales y Tributarias ENTRA EN VIGOR LA PRIMERA DISPOSICIÓN COMPLEMENTARIA FINAL DEL DECRETO LEGISLATIVO N° 1523, RESPECTO DE LA MODIFICACIÓN EFECTUADA A LA NOTIFICACIÓN ELECTRÓNICA SEGÚN EL CÓDIGO TRIBUTARIO A partir del 01 de marzo de 2023, para efectos tributarios, la oportunidad en que se considera efectuada la notificación electrónica es a partir de la fecha del depósito … Read More

A year of two halves for the Australian IPO marketBy Marcus Ohm, HLB Australia Volatility in the broader market had a significant impact on Australian initial public offerings (IPOs) in 2022. After a record-breaking year in 2021 and a strong start to 2022, the second half of the year saw the number of IPOs drop significantly, with just 28 listings … Read More

IFRS V UK GAAPBy Charlotte Langdon – HLB UK Which accounting standard should you use? When preparing a set of financial statements in the UK there is a choice of accounting standard to apply in order to comply with UK Companies Act 2006. Broadly the choice is between UK GAAP accounting standards and International Accounting standards (IFRS). UK GAAP is … Read More