Ebook: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peru 2020 (second round) : peer review report on the exchange of information on request

This report analyses the implementation of the international standard of transparency and exchange of information on request in Peru on the second round of reviews conducted by the Global Forum against the 2016 Terms of Reference. It assesses both the legal and regulatory framework as at 2 December 2019 and the practical implementation of this framework, in particular in respect of EOI requests received and sent during the review period from 1 April 2015 to 31 March 2018. This report concludes that overall Peru is Largely Compliant with the international standard.