The Role of the UN Model in Peru’s Tax Treaties

Journal
Luyo Acosta, K.
Peru
Bulletin for International Taxation 2015 (Volume 69), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author examines the influence of the UN Model on Peru’s treaty practice, with particular emphasis on the extent to which Peru has adopted the provisions of the UN Model rather than those of the OECD Model.