Peru


  • 5-July-2018

    English

    Major enlargement of the global network for the automatic exchange of offshore account information as over 100 jurisdictions get ready for exchanges

    Today, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA), bringing the total number of relationships to over 3200, an increase of more than 500 since April of this year.

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  • 28-June-2018

    Spanish

    La OCDE presenta la mayor fuente de datos estadísticos comparables sobre ingresos fiscales

    Hoy, con motivo de la V Reunión del Marco Inclusivo sobre BEPS celebrada en Lima, Perú, se ha dado a conocer una nueva base de datos que ofrece información detallada y comparable sobre los ingresos fiscales de 80 países de todo el mundo, y que se ampliará a finales de 2018 para incluir nuevos datos que abarquen más de 90 países.

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  • 27-June-2018

    English

    Peru signs landmark agreement to strengthen tax treaties and moves forward in international tax co-operation

    Peru today signed a landmark treaty to improve the international tax system. The signing of the BEPS Multilateral Convention came during the fifth plenary meeting of the Inclusive Framework on BEPS held in the Lima on 27-28 June 2018.

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  • 27-June-2018

    English

    Landmark tax agreement to strengthen tax treaties enters into force with additional countries joining

    Ministers and senior officials from Kazakhstan, Peru and the United Arab Emirates have signed the BEPS Multilateral Convention bringing the total number of signatories to 81. This Convention updates the existing network of bilateral tax treaties and reduces opportunities for tax avoidance by multinational enterprises.

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  • 26-June-2018

    English

    Key events during Inclusive Framework on BEPS meeting, on 27-28 June 2018 in Lima, Peru

    This two-day event is a key element of the Inclusive Framework, enabling countries to discuss implementation of the BEPS package, in particular the four minimum standards (Harmful Tax Practices, Preventing Treaty Abuse and the Multilateral Instrument, Country-by-Country Reporting, and Improving Dispute Resolution) and feed their perspectives into the global dialogue.

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  • 28-May-2018

    English

    Peru to join two major OECD Conventions:Anti-Bribery Convention and multilateral Convention on Mutual Administrative Assistance in Tax Matters

    Peru is taking important steps toward fighting corruption and fostering greater transparency and exchange of information by completing the necessary steps to become a Party to the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (Anti-Bribery Convention) and the multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 28-May-2018

    English

    Peru's Accession to the OECD Anti-Bribery Convention and Multilateral Convention on Mutual Administrative Assistance in Tax Matters

    It is my pleasure to welcome you to the OECD and to congratulate Peru on two crucial milestones: Firstly, its accession to the Anti-Bribery Convention and secondly, its ratification of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 25-October-2017

    English

    Peru expands its capacity to fight international offshore tax avoidance and evasion

    Today, in Lima (Peru), Claudia María Amelia Teresa Cooper Fort, Minister of Economy and Finance of Peru, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of the Deputy Director of the OECD's Centre for Tax Policy and Administration, Grace Perez-Navarro. The Republic of Peru is the 114th jurisdiction to join the Convention, and the 12th Latin American jurisdiction to do so.

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  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Peru 2016 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 20-January-2014

    English

    Latin America: Tax revenues continue to rise, but are low and varied among countries, according to new OECD-ECLAC-CIAT report

    Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.

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