Peru's tax administration (SUNAT) has announced that Peru is planning to sign the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. Pending approval from the OECD, the signing is to take place in November 2017. Once signed, Peru will need to complete the necessary ratification procedures and deposit the ratification instrument before the Convention will enter into force in the country.