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Peru-Japan income tax treaty will apply beginning 1 January 2022

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Japan, Peru

On 30 December 2020, Peru’s President ratified the Peru-Japan income tax treaty through Supreme Decree No. 060-2020-RE.

On 14 January 2021, the Japanese Ministry of Foreign Affairs’ confirmed that Japan received notification that Peru had completed, on 30 December 2020, all necessary internal procedures for the treaty’s entry into force. Therefore, the following measures will apply:

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