{"id":1879,"date":"2025-11-21T16:03:30","date_gmt":"2025-11-21T16:03:30","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1879"},"modified":"2026-03-05T23:55:30","modified_gmt":"2026-03-05T23:55:30","slug":"decreto-supremo-no-051-2025-re","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-no-051-2025-re\/","title":{"rendered":"SUPREME DECREE No. 051-2025-RE"},"content":{"rendered":"<p><strong>RATIFICATION OF THE DTA BETWEEN PERU AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND<\/strong><\/p>\n<p>The Agreement executed between the Republic of Peru and the United Kingdom of Great Britain and Northern Ireland is ratified,\naimed at eliminating double taxation on income and capital gains, as well as preventing tax evasion and tax avoidance,\nas approved by Legislative Resolution No. 32496.<\/p>\n<p>Following this ratification, the exchange of diplomatic notes between both countries must take place. Once these requirements are met,\nand provided that the United Kingdom has completed its internal procedure for approving the Agreement, it will enter into force\n30 days after the date of such communication. The provisions of the Agreement relating to Income Tax will apply\nas of January 1 of the year following the DTA\u2019s entry into force.<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/goo.su\/t6ZB\">https:\/\/goo.su\/t6ZB<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>RATIFICACI\u00d3N DEL CDI ENTRE PER\u00da Y EL REINO UNIDO DE GRAN BRETA\u00d1A E IRLANDA DEL NORTE Se ratifica el Convenio suscrito entre la Rep\u00fablica del Per\u00fa y el Reino Unido [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-1879","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DECRETO SUPREMO No. 051-2025-RE - Estudio G\u00e1lvez Risso Zegarra &amp; 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