Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/06/2019

Peru

Declaration contained in the instrument of ratification and in a Note Verbale from the Embassy of Peru in France, deposited with the Secretary General of the OECD on 28 May 2018 - Or. Engl.

Annex A - Taxes to which the Convention would apply:

Article 2, paragraph 1.a.i:
• Income Tax

Article 2, paragraph 1.b.ii:
• Contributions to social security - ESSALUD
• Contributions to the national pension system - ONP

Article 2, paragraph 1.b.iii.C:
• Value Added Tax

Article 2, paragraph 1.b.iii.D:
• Selective Consumption Tax.

Article 2, paragraph 1.b.iii.E:
• Recreational Boat Tax

Article 2, paragraph 1.b.iii.G:
• Tax on Financial Transactions
• Temporary Tax on Net Assets


Period covered: 01/09/2018 -
Articles concerned : 2

Declaration contained in the instrument of ratification and in a Note Verbale from the Embassy of Peru in France, deposited with the Secretary General of the OECD on 28 May 2018 - Or. Engl.

Annex C - Definition of the word "national" for the purpose of the Convention:

The term “nationals” means all natural persons who have Peruvian nationality and all legal entities, partnerships, associations and other entities constituted in accordance with the legislation of the Republic of Peru.
Period covered: 01/09/2018 -
Articles concerned : 3

Declaration contained in the instrument of ratification and in a Note Verbale from the Embassy of Peru in France, deposited with the Secretary General of the OECD on 28 May 2018 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Republic of Peru will not accept, as a general rule, requests referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 9

Declaration transmitted by a Note Verbale from the Embassy of Peru in France to the Secretariat General of the OECD on 21 December 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 21/12/2018 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.