Bibliographic citations
Ghislieri, A., Sanchez, I. (2023). Propuesta para una regulación interna en el Perú del procedimiento de acuerdo mutuo de los Convenios para evitar la Doble Imposición [Universidad de Lima]. https://hdl.handle.net/20.500.12724/19147
Ghislieri, A., Sanchez, I. Propuesta para una regulación interna en el Perú del procedimiento de acuerdo mutuo de los Convenios para evitar la Doble Imposición []. PE: Universidad de Lima; 2023. https://hdl.handle.net/20.500.12724/19147
@mastersthesis{renati/1436131,
title = "Propuesta para una regulación interna en el Perú del procedimiento de acuerdo mutuo de los Convenios para evitar la Doble Imposición",
author = "Sanchez Carreño, Italo",
publisher = "Universidad de Lima",
year = "2023"
}
The Double Taxation Treaties subscribed by Peru regulate the Mutual Agreement Procedure, as a mechanism against situations of doble international taxation, against the purpose of said Treaties, generated as a consequence of the actions of one or both of the Contracting States. However, unlike other countries in the region, Peru does not have a domestic regulation to determine the rules for access, development and conclusion of the Mutual Agreement Procedure, which generates various problematics that, in turn, reduces the efficiency of the application of the procedure to avoid situations of double taxation. In this sense, the main objective of this research is to identify the referred problematics and present a domestic legislative proposal in Peru to regulate the main aspects related to the development and application of the Mutual Agreement Procedure.
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