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Peruvian Congress ratifies Convention to Harmonize Double Tax Treaties of Pacific Alliance

|Tax Alerts, National/Federal Taxation, Treaties|Chile, Colombia, Mexico, Peru
Chile, Colombia, Mexico, Peru

  • The Peruvian Congress has ratified the Convention to Harmonize the Double Tax Treaties of the Pacific Alliance countries (Chile, Colombia, Mexico, and Peru).

  • The Convention aligns the tax treatment of pension funds under the Double Tax Treaties of the Pacific Alliance.

On 5 October 2022, the Peruvian Congress enacted Legislative Resolution 31580 ratifying the Convention to Harmonize the Double Tax Treaties of the Pacific Alliance countries (hereinafter the Convention).

Background

On 14 October 2017,…

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