The Peru tax authority (SUNAT) has published Mutual Agreement Procedure Guidance Version 2.0 (2026), updating and replacing Mutual Agreement Procedure Guidance Version 1.0 (2023). The guidance, available in both English and Spanish, is designed to provide taxpayers and stakeholders with a clear framework for resolving disputes where taxation is not in accordance with Peru's tax treaties, covering the legal framework, the competent authority, eligible matters, submissions, procedures, etc. …