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

Nature of declaration : Reservations
Status as of 15/09/2019

Peru

Reservation 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.

In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of Peru reserves the right not to provide any form of assistance in relation to the taxes of the other Parties included in the following categories listed in Article 2.1.b, of the Convention, and not mentioned in Peru’s Annex A of the Convention:

• i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
• iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes
B. taxes on immovable property
F. taxes on the use or ownership of movable property other than motor vehicles
• iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/09/2018 -
Articles concerned : 2, 30

Reservation 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.

In accordance with Article 30, paragraph 1.b, of the Convention, the Republic of Peru reserves the right not to provide any form of assistance in the recovery of any tax claim, or in the recovery of an administrative fine, in respect of any kind of taxes, pursuant to Articles 11 to 16 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation 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.

In accordance with Article 30, paragraph 1.c, of the Convention, the Republic of Peru reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Peru or, where a reservation has previously been made under Article 30, paragraph 1.a or b., at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation 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.

In accordance with Article 30, paragraph 1.d, of the Convention, the Republic of Peru reserves the right not to provide assistance in the service of documents, in respect of any kind of taxes, pursuant to Article 17 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 17, 30

Reservation 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.

In accordance with Article 30, paragraph 1.e, of the Convention, the Republic of Peru reserves the right not to permit the service of documents through the post as provided for in Article 17, paragraph 3, of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 17, 30


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