Peru

Peru has exchange of information relationships with 13 jurisdictions through 11 DTCs and 3 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Argentina TIEA  7 Oct 2004  2004-10-07 8 Oct 2004  2004-10-08 Yes Yes
Bolivia DTC  4 May 2004  2004-05-04 1 Jan 2005  2005-01-01 Unreviewed No
Switzerland DTC  21 Sep 2012  2012-09-21 10 Mar 2014  2014-03-10 Yes Yes
Chile DTC  8 Jun 2001  2001-06-08 23 Jul 2003  2003-07-23 Yes No
Canada DTC  20 Jul 2001  2001-07-20 17 Feb 2003  2003-02-17 Yes No
Portugal DTC  19 Nov 2012  2012-11-19 12 Apr 2014  2014-04-12 Yes Yes
Colombia DTC  4 May 2004  2004-05-04 1 Jan 2005  2005-01-01 Yes No
Ecuador DTC  4 May 2004  2004-05-04 1 Jan 2005  2005-01-01 Unreviewed No
Korea, Republic of DTC  10 May 2012  2012-05-10 3 Mar 2014  2014-03-03 Yes Yes
Brazil DTC  17 Feb 2006  2006-02-17 14 Aug 2009  2009-08-14 Yes Yes
Ecuador TIEA  9 Mar 2002  2002-03-09 7 Jan 2003  2003-01-07 Unreviewed Yes
United States TIEA  15 Feb 1990  1990-02-15 31 Mar 1993  1993-03-31 Yes No
Mexico DTC  27 Apr 2011  2011-04-27 19 Feb 2014  2014-02-19 Yes Yes
Spain DTC  6 Apr 2006  2006-04-06 not yet in force  1900-01-01 Unreviewed Yes