HLB Perú Noticias Legales y Tributarias Alcances del Acogimiento al Régimen Excepcional del Impuesto a la Renta – Ley N.º 32201 Según el Informe N.º 000075-2025-SUNAT/7T0000, conforme al inciso d) del artículo 10 de la Ley N.º 32201, que regula el Régimen excepcional para rentas no declaradas al 31 de diciembre de 2022: Pueden acogerse al Régimen las rentas gravadas no … Read More

Plotting a course for growth amidst disruption           Africa and the Middle East have seen a steady recovery after the initial shocks of the pandemic. Yet, the economy in the region faces new waves of disruption: from accelerating inflation to higher food and energy costs and exchange rate volatility. Leaders in the region have a split sentiment … Read More

How an increased focus on sustainability is shaping the real estate ESG (Environmental, Social, and Governance) has become a significant factor in the real estate sector, with stakeholders and investors increasingly prioritising sustainable practices. Governments are implementing energy efficiency standards, but many real estate leaders are unsure about their reporting obligations. Investors as well as tenants also contribute to the demand for … Read More

Cómo atraer y retener talento en la industria de la hostelería y el ocio For hospitality and leisure sector operators, one of the biggest challenges they currently face is recruiting and retaining workers. This is across all levels – from baristas and waiting staff to chefs and front-of-house managers.  There are multiple reasons why employers are finding that skilled staff … Read More

HLB Perú Noticias Legales y Tributarias1.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 derecho … 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 that … 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 onlineCybersecurity 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 to … 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