The UK has published the Double Taxation Relief and International Tax Enforcement (Peru) Order 2025, which was made on 10 December 2025 and provides for the ratification of the pending income and capital tax treaty with Peru. The treaty, signed 20 March 2025, is the first of its kind between the two countries. It will apply in Peru from 1 January of the year following its entry into force, and in the UK from 1 January of the year following its entry into force in respect of withholding taxes…