{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/article-2.json",
  "legislation": "ukdsi/2025/9780348274622",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Peru) Order 2025",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation and international tax enforcement arrangements to have effect",
  "text": "It is declared that—\n(a) the arrangements specified in the Convention and Protocol set out in the Schedule to this Order have been made with the Republic of Peru,\n(b) those arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax, and taxes of a similar character imposed by the laws of the Republic of Peru, and relate to international tax enforcement, and\n(c) it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274622/article/2",
    "retrieved_at": "2026-10-30T14:38:45.013190+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}