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Peruvian Tax Authority establishes guidelines on scope of applying nondiscrimination clause of the Double Tax Treaties signed by Peru

|Tax Alerts, Information Reporting, Legis ...|Peru
Peru

  • A Tax Authority ruling has distinguished between Double Tax Treaties (DTTs) that Peru has signed with various countries.
  • In some cases, additional language in the DTTs states that the nondiscrimination clause applies to nationals of a Contracting State only if they are also residents of that State.
  • And in other cases, where the additional language is absent, the nondiscrimination clause in the DTTs applies even if nationals of a Contracting State are not residents of that State.

In Ruling 000087—20…

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