RATIFICATION OF THE DTA BETWEEN PERU AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
The Agreement executed between the Republic of Peru and the United Kingdom of Great Britain and Northern Ireland is ratified, aimed at eliminating double taxation on income and capital gains, as well as preventing tax evasion and tax avoidance, as approved by Legislative Resolution No. 32496.
Following this ratification, the exchange of diplomatic notes between both countries must take place. Once these requirements are met, and provided that the United Kingdom has completed its internal procedure for approving the Agreement, it will enter into force 30 days after the date of such communication. The provisions of the Agreement relating to Income Tax will apply as of January 1 of the year following the DTA’s entry into force.
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