On 22 September 2020, Peru’s Ministry of Foreign Affairs issued Supreme Resolution 091-2020-RE sending the double tax treaty between Peru and Japan and its protocol to the Peruvian Congress for approval. For more information about the treaty, see EY Global Tax Alert, Peru and Japan sign Double Tax Treaty, dated 21 November 2019.
Peru and Japan signed the double tax treaty on 18 November 2019. The double tax treaty will enter into force on the 30th day after the date of receipt of the last no…