Peru Tax Treaties

Peru has approximately 9 double taxation agreements in force, a relatively small network by international standards. Key treaties include those with Chile, Canada, and Brazil (within the Andean Community framework). Peru is a member of the Andean Community (CAN), which has its own multilateral tax framework (Decision 578) that provides rules for the elimination of double taxation among member states (Bolivia, Colombia, Ecuador, Peru). Peru participates in the Global Forum on Transparency and Exchange of Information.