The Double Taxation Relief and International Tax Enforcement (Peru) Order 2025
The Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and Peru for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect.
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Lifecycle
Department
Made
10 Dec 2025
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Comes into force
TBC
Enabling power
Accordingly, His Majesty, in exercising the powers conferred on Him by section 173(1) to (3) of the Finance Act 2006 and section 2 of the Taxation (International and Other Provisions) Act 2010and, by and with the advice of His Privy Council, orders as follows—
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