The double taxation agreement (DTA) between Switzerland and Peru which was originally signed on 12 September 2012 entered into force on March 10, 2014. The agreement raises the standard of tax information exchange between the two countries to the latest international standards and is intended to further develop the economic ties between the two countries. Switzerland has concluded DTAs with more than eighty countries, providing a mechanism for the elimination of double taxation and dispute resolution.
«
Previous post
Switzerland – Kazakhstan DTA Protocol
Switzerland – Kazakhstan DTA Protocol
Related Posts
Switzerland, Finland sign protocol of amendment to double taxation agreement
June 04, 2026
Switzerland and Finland have moved forward with updating their longstanding tax agreement, with the Swiss State Secretariat for International Finance announcing the signing of an amending protocol to their 1991 income and capital tax treaty on 28
Read More
Belgium: Council of Ministers approves protocol to tax treaty with Switzerland
May 18, 2026
Belgium’s Council of Ministers has approved a draft law for the ratification of the protocol to the 1978 income and capital tax treaty with Switzerland on 13 May 2026. Signed 16 July 2025, the protocol aims to align the 28 August 1978 tax
Read More
Switzerland considers extending accommodation VAT rate to 2035
May 15, 2026
The Swiss Federal Council published a dispatch on 7 May 2026 concerning a draft amendment to extend the reduced VAT rate of 3.8% for the accommodation services sector, including hotels. Under current legislation, the reduced VAT rate of 3.8% is
Read More
Peru updates electronic invoicing rules, delays Machupicchu entry fee rollout
May 15, 2026
Peru has issued Superintendency Resolution No. 000075-2026/SUNAT of 30 April 2026 in the Official Gazette, introducing changes to the timing for mandatory electronic invoicing and the use of the Integrated System of Electronic Records (Sistema
Read More
Peru: SUNAT issues MAP guidance 2.0 (2026), updates tax treaty dispute framework
May 14, 2026
The Peru tax authority (SUNAT) has introduced Mutual Agreement Procedure Guidance Version 2.0 (2026) to replace the previous Mutual Agreement Procedure Guidance Version 1.0 (2023). The 2026 version of the Mutual Agreement Procedure (MAP) Guide
Read MoreSwitzerland: Federal Council consults amendment to minimum taxation ordinance
May 08, 2026
The Swiss Federal Council has opened a consultation on 6 May 2026 on an amendment to the Ordinance on Minimum Taxation, implementing two parliamentary motions of identical content (motions 25.4392 and 25.4399). The proposed revision concerns the
Read More