Peru Gazettes Entry Into Force Date of DTA, Protocol With U.K.

The Peruvian Official Gazette Jan. 9 announced the Jan. 21, 2026, entry into force date of the DTA and protocol with the U.K., signed March 20, 2025. The agreement applies from: 1) Jan. 1, 2027, for income taxes in Peru and withholding taxes in the U.K.; 2) assessment years beginning on or after April 6, 2027, for income tax and capital gains tax in the U.K.; and 3) financial years beginning on or after April 1, 2027, for corporation tax in the U.K. [Peru, Official Gazette, 01/09/26]

Reference:
View Text of Peru-U.K. DTA and Protocol. View Gazette Index. ...