Peru-Japan Double Tax Treaty

According to Peru constitutional rules, this Treaty will prevail over domestic law in Peru and it is in force after the adoption of the OECD/G20 BEPS Project by Peru.

English Version

As of November 18, 2019 Japan and Peru signed a Double Tax Treaty, however its entry into force was based on the joint implementation of the internal regulations of each country, with the following effective dates:

  • Regarding the exchange of information: January 29, 2021.
  • Regarding taxes on income obtained and the amounts paid, credited to an account or recorded as an expense: January 1, 2022.

This Tax Treaty aims to avoid double tax treaty scenarios, to avoid encourage double non-taxation between residents of Peru and Japan, to avoid encourage low taxation operations through evasion or avoidance acts and to avoid Treaty Shopping schemes.

Find out more about the Peru-Japan Double Tax Treaty here.

Peru-Japan Double Tax Treaty | PDF. pgs. 5 | Abril, 2023

Japanese Version


  • 情報の相互開示: 2021年1月29日
  • それぞれの国で支払った所得税がタックスクレジットとして取り扱われる、または経費計上できること: 2022年1月1日


  • 税金の二重支払いの回避
  • どの国でも課税が生じないスキームの抑止
  • 課税額の低減を目的とした取引の抑止
  • Treaty Shopping(両国どちらの居住者でもない者・組織がこの協定から不当な利益を得ようとすること)の抑止
ペルー日本租税条約 | PDF.ページ。 5 | 2023年3月
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