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Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

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Nội dung chi tiết: Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 1Legal and Regulatory FrameworkGlobal Forum on Transp

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulatorparency and Exchange of Information for Tax Purposes Peer Reviews: Peru 2016PHASE 1: LEGAL AND REGULATORY FRAMEWORKNovember 2016 (reflecting the legal

and regulatory framework as at August 2016)®// OECDBETTER POLICIES FOR BETTER LIVESThis work is published on the responsibility of the Secretary-Gene Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

ral of tire OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD or of the governments

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

of its member countries or those of the Global Forum on Transparency and Exchange of Information for Tax Purposes.This document and any map included

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 1Legal and Regulatory FrameworkGlobal Forum on Transp

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulatorthe name of any territory, city or area.Please cite this publication as:OECD (2016), Global Forum on Transparency and Exchange of Information/or Tax P

urposes Peer Reviews: Peru 2016. Phase 1: Legal and Regulatory Framework, OECD Publishing.http://dx.doi.org/10.1787/97892642657S2-enISBN 978-92-64-265 Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

74-5 (print)ISBN 978-92-64-26575-2 (PDF)Series: Global Forum on Transparency and Exchange of Information for Tax Purposes Peer ReviewsISSN 2219-4681 (

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

print)ISSN 2219-469X (online)Corrigenda to OECD publications may be found on line at: www.occd.org/publishing/corrigendd© OECD 2016You can copy, downl

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 1Legal and Regulatory FrameworkGlobal Forum on Transp

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulatorts, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of OECD as source and copyright owner is given. All r

equests for public or commercial use and translation rights should be submitted to rights0oecd.org. Requests for permission to photocopy portions of t Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

his material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at info«copyright com or the Centre hanẹ

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

ais d’exploltatlon du droit de copie (CPC) at contad©cfcopie$ com.TABLE OF CONTENTS-3Table of ContentsAbout the Global Forum..........................

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 1Legal and Regulatory FrameworkGlobal Forum on Transp

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator.......................9*Introduction........................................................... 13Information and methodology used for the peer revie

w of Peru......... 13Overview of Peru......................................................14Recent developments...................................... Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

............ 19Compliance with the Standards............................................21A.Availability of information...............................

Global forum on transparency and exchange of information for tax purposes peer reviews peru 2016 phase 1 legal and regulator

...........21Overview..............................................................21

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 1Legal and Regulatory FrameworkGlobal Forum on Transp

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 1Legal and Regulatory FrameworkGlobal Forum on Transp

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