Peru published Supreme Decree No. 051-2025-RE in the Official Gazette on 21 November 2025, which provides for the ratification of the pending income and capital tax treaty with the United Kingdom. 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 …