Global Tax Alert (News from Americas Tax Center) | 7 March 2014

Peru ratifies tax treaty with Portugal

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On 6 March 2014, the ratification of the tax treaty with Portugal by the Peruvian president was published in the Official Gazette.

The tax treaty was signed on 19 November 2012 and approved on 26 December 2013 by the Peruvian Congress.

Under Article 27 of the tax treaty, it will enter into force on 1 January of the year following the exchange of ratification instruments and its provisions will apply from that date. Therefore, it is expected that the tax treaty will be effective on 1 January 2015.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Asesores S.C.R.L, Lima
  • Roberto Cores
    +51 1 411 4448
    roberto.cores@pe.ey.com
  • Ramón Bueno-Tizón
    +51 1 411 4448
    ramon.bueno-tizon@pe.ey.com
  • Nora Orihuela
    +51 1 411 4444
    nora.orihuela @pe.ey.com
Ernst & Young LLP, Latin American Business Center, New York
  • Paola Salvador
    +1 212 773 5545
    paola.salvadorlopez@ey.com

EYG no. CM4231