The Tax Information Exchange Agreements and their Implementation in Peru

Authors

Keywords:

Agreements Tax Information Exchange, Organisation for Economic Cooperation and Development (OECD), Exchange of Tax Information, Banking secrecy, Taxpayer Rights, Foreign Account Tax Compliance Act (FATCA)

Abstract

In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru.

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Author Biography

  • Patricia Valdez Ladrón de Guevara, University of Lima
    Abogada por la Universidad de Lima, con Post Grado en Tributación en la misma universidad. Con estudios de Negociaciones Comerciales Internacionales en Florida International University of Miami. Actualmente es Socia de Integrando Consultores S.A.C.

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Published

2014-05-15

Issue

No. 43 (2014)

Section

Tributación Internacional

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

The Tax Information Exchange Agreements and their Implementation in Peru. (2014). Derecho & Sociedad, 43, 419-433. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12587