2024 UK-Peru Joint declaration
Updated 21 March 2025
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After discussions over the course of several years between His Majesty鈥檚 Revenue and Customs and the Ministry of Economy and Finance of Peru on a Double Taxation Agreement (DTA), the United Kingdom and Peru聽welcome the conclusion of the negotiation of a DTA. Both Countries look forward to the signature of the treaty in the coming months. Once signed, the treaty will be brought into effect in each country following the completion of the procedures required by law to bring it into force.
础听DTA聽is a bilateral treaty to address how each country will tax cross-border income, prevent tax avoidance and evasion, and provide relief from double taxation. 础听DTA聽establishes limits on how each country鈥檚 domestic legislation can tax cross border income such as payments of dividends, interest and royalties.
础听DTA聽has been a consistent ask of businesses in both the UK and Peru. The signing of an agreement will have an important role to play in increasing cross-border trade and investment, providing long term certainty and stability to business, and in enhancing our bilateral relationship.