Global Tax Alert (News from Americas Tax Center) | 26 March 2014

Tax treaty between Peru and Switzerland enters into force

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The income and capital tax treaty between Peru and Switzerland entered into force on 10 March 2014, after Peru completed its ratification and notification process.

Following the ratification by the Swiss Parliament on 21 June 2013, the tax treaty was also approved by the Peruvian Congress on 27 December 2013. The treaty was ratified by the Peruvian President and published in the Peruvian Official Gazette on 28 February 2014.

Under Article 27 of the tax treaty, its provisions shall have effect on or after the first day of January of the calendar year following the year in which the tax treaty enters into force.

Therefore, the provisions of the tax treaty between Peru and Switzerland will be effective 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
Ernst & Young LLP, Switzerland Tax Desk, New York
  • Thomas Semadeni
    +1 212 773 8442
    thomas.semadeni@ey.com
  • Antonio Pérez
    +1 212 773 4350
    antonio.perez@ey.com
  • Martin Baumgartner
    +1 212 773 4618
    martin.baumgartner@ey.com

EYG no. CM4296