{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/note",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-peru-order-2025/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and Peru for the elimination of double taxation with respect to taxes on income and on capital gains, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect.\nArticle 1 provides for citation and Article 2 makes a declaration as to the effect and content of the Arrangements.\nThe Arrangements aim to eliminate the double taxation of income and gains arising in one country and paid to residents of the other country. This is done by allocating the taxing rights that each country has under its domestic law over the same income and gains, and by providing relief from double taxation. There are also specific measures which combat discriminatory tax treatments and provide for assistance in international tax enforcement.\nThe Arrangements will enter into force on the thirtieth day after the day of receipt of the later notification by each country of the completion of its legislative procedures and will take effect in each territory in accordance with Article 29 of the Convention.\nThe date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.\nA Tax Information and Impact Note has not been produced for the Order as its gives effect to a double taxation agreement. Double taxation agreements impose no obligations on taxpayers, rather they seek to eliminate double taxation and fiscal evasion.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274622/note",
    "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."
}