Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Peru

Recent developments relating to MAP in Peru prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Peru and Colombia have signed a new tax treaty (Annex I of the Convention to Standardize the Tax Treatment established in Conventions for the Avoidance of Double Taxation signed between the States that are Parties to the Framework Agreement of the Pacific Alliance). It entered into force on 2nd, July, 2023 and will has effect from January 1st, 2024. It has a limited scope of application (certain items of income obtained by recognised pension funds).

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

Peru is yet to be peer reviewed under Action 14.

Tax treaty network of Peru

• 10 treaties, applicable to 11 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Peru's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
6	3	1

Source: OECD

Peru's MAP programme

Organisation of competent authority function

• five persons:

  • one head of unit

  • four persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Peruvian competent authority: Mr. Luis Enrique Vera Castillo, National Superintendent of the National Superintendence of Customs and Tax Administration (SUNAT)

    E-mail: [e-mail]

  • Point of contact at SUNAT: Mr. Carlos Rojas Chávez, Strategies Supervisor

    E-mail: [e-mail]; [e-mail]

    Phone number: [phone] – Ext: 23436.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	13 January 2022	https://www.oecd.org/tax/dispute/peru-dispute-resolution-profile.pdf

Overview of Peru's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-peru.pdf for details with respect to Peru's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Peru in 2022.

Figure 2. Evolution of Peru's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Peru’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	2	0	2
Other cases	1	0	0	1
Total	1	2	0	3

Source: OECD

Table 4. Peru’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD