On 30 December 2020, the Peruvian President ratified the double tax treaty with Japan through Supreme Decree No. 060-2020-RE. Peru’s Congress approved the treaty on 28 December 2020, through Legislative Resolution No. 6267.
The Double Tax Treaty is pending approval by the Japanese Congress. According to the Peruvian Constitution, after the approval and ratification of an international treaty by both countries, the Ministry for Foreign Affairs will publish the double tax treaty in the Of…