Full text of tax treaties between Peru and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Collection of tax treaty legal cases with key facts, summaries, and court decisions.

Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.