The income and capital tax treaty between Peru and Switzerland entered into force on 10 March 2014. The treaty was signed 21 September 2012, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Swiss federal, cantonal and communal taxes on income and capital, and covers Peruvian income tax.
Residence
When a company is resident of both states, the competent authorities will determine its place of residence for the purpose of the treaty through mutual …