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_________________________________________________________________________________________________________
CERTIFIED TRANSLATION No. 0106.2015
Page 1 of 35
From Agreement
Date of subscription
Date of Approval
Date of ratification
Effective date
: on February 9, 2014
Applicable from
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
El Peruano
Friday, February 21, 2014
LEGAL STANDARDS
517369
INTERNATIONAL AGREEMENTS
FOREIGN AFFAIRS
Agreement between the Republic of Peru and the United Mexican
States for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect to Taxes on Income
and the Protocol
(Approved by Legislative Resolution No. 30144 of December 27,
2013 and ratified by Supreme Decree No. 003-2014-RE of 16
January 2014)
AGREEMENT BETWEEN THE REPUBLIC OF PERU AND THE UNITED MEXICAN
STATES FOR THE AVOIDANCE OF TAXATION AND THE PREVENTION OF
FISCAL EVASION WITH RESPECT TO DOUBLE TAXATION ON INCOME
The Republic of Peru and the United Mexican States desiring
to conclude a Agreement for the avoidance of double taxation
and prevention of fiscal evasion with respect to taxes on
income.
They have agreed as follows:
Section 1
PERSONS COVERED
This Agreement shall apply to persons who are residents of
one or both Contracting States.
Section 2
INCLUDED TAXES
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
In Mexico:
that
its
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
"permanent
establishment"
includes
Address headquarters;
Branches
Offices
Factories
Workshops
Mines, oil or gas wells, quarries or any other place
relating to the exploration or exploitation of
natural resources.
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
from
that
would
have
established
between
independent
companies, said agent not be considered independent agent
within the meaning of this paragraph.
8. The fact that a resident company of a Contracting State
controls or is controlled by a resident company of the other
Contracting State, or to carry out business in that other
State
(whether
through
a
permanent
establishment
or
otherwise), does not turn on just any of these societies in
permanent establishment of the other.
Section 6
INCOME FROM REAL ESTATE
1. The incomes obtained by a resident of a Contracting
State from immovable property (including income from
agriculture or forestry) situated in the other Contracting
State may be taxed in that other State.
2. The expression "immovable property" shall have the
meaning that attributes the legislation of the Contracting
State in which the property is located. Such term includes,
in any case, accessories property real estate, livestock and
equipment used in agriculture or forestry, rights that are
applicable the provisions of general law relating to
immovable property, usufruct of immovable property and the
right to receive variable or fixed payments for the
exploitation or the granting of the exploitation of mineral
deposits sources and other natural resources. Ships and
aircraft shall not be considered real estate.
3. The provisions of paragraph 1 apply to income derived
from the direct use, lease or share-cropping, as well as any
other form of exploitation of real estate.
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
INTERESTS
1. The interests from a Contracting State and paid to a
resident of the other Contracting State may be taxed in that
other State.
2. However, such interest may also be taxed in the
Contracting State in which they arise and according to the
legislation of that State, but if the beneficial owner is a
resident of the other Contracting State, the tax so charged
shall not exceed 15 per cent of the gross amount of the
interest.
3. However the provisions of paragraph 2, interest referred
to in paragraph 1 only may be taxed in the Contracting State
of which the beneficial owner of the interest, is a resident
if:
a) The beneficial owner is one of the Contracting States
or one of its political subdivisions, the Central
Bank of a Contracting State, as well as the banks
whose capital is 100% owned by the Contracting State
and which extend loans for one period of not less
than 3 years. In the latter case, the interests who
perceive these banks must be taxed in the country of
residence:
b) Interests are paid by any of the entities referred to
in subparagraph a).
4. The term "interests" in this section means income or
income credits of any nature, with or without mortgage
guarantees or clause of participation in the benefits of the
debtor and, especially, those coming from public funds and
bonds or debentures, including premiums and prizes attached
to these titles, as well as any other concept that is treated
as income or revenue of the quantities given in loan under
the legislation of the Contracting State where These proceed.
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
3.
In the sections 15, 16, 17 and 18 shall apply to
salaries,
wages,
pensions
and
other
similar
remuneration, on the basis of services provided in the
context of a business activity carried out by a
Contracting State or a political subdivision or local
authority thereof.
Section 20
STUDENTS
The amounts received to cover expenses of maintenance,
studies or practical training a student, an apprentice or a
person in practice that is, or was immediately before
arriving in a Contracting State, a resident of the other
Contracting State and who is in the State mentioned in first
place with the sole purpose of continuing their studies or
practical training they may not be taxed in that State
provided that they come from sources outside that State.
Section 21
OTHER INCOME
The income of a resident of a Contracting State not referred
to in the preceding sections of the present Agreement and
that they come from the other Contracting State may also be
taxed in that other Contracting State.
Section 22
BENEFITS LIMITATION
1. The provisions of the sections 10, 11 and 12 shall not
apply if the purpose or one of the main purposes of any
person associated with the creation or assignment of shares,
or other rights in relation to which the dividends, interest
and royalties are paid, whether they get advantages of such
items through such creation or attribution.
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
Section 27
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR OFFICES
The provisions of this Agreement shall not affect the fiscal
privileges to enjoy the members of diplomatic missions or
consular representations in accordance with the General
principles of international law or under the provisions of
special agreements.
Section 28
COMING INTO FORCE
Each of the Contracting States shall notify each other
through diplomatic channels that the procedures required by
its domestic law for the entry into force of this Agreement
have been met. The Agreement shall enter into force thirty
days after the date of receipt of the latter of these
notifications and its provisions shall have effect:
a) With regard to taxes withheld at source, on income
paid or credited from the first day of January of the
year following that in which this Agreement enters
into force;
b) With regard to other taxes, in any fiscal year that
starts from the first day of January of the year
following that in which this Agreement enters into
force.
Section 29
COMPLAINT
This Agreement shall remain in force while
terminated by one of the Contracting States.
not
it
is
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
a period of five years from the date of its entry into force.
In such a case, the Agreement shall cease to apply:
a) In Mexico,
Respect to taxes withheld at source, on income paid
or credited, from the first day of January of the
calendar year following that in which the notice of
termination is performed;
Respect of other taxes, for any fiscal year that
starts from the first day of January of the calendar
year
following
that
in
which
the
notice
of
termination is performed.
b) In Peru,
Respect of the Peruvian tax, from the first day of
January of the calendar year immediately following
that in which the agreement is denounced.
DONE at Lima, the day 27 of April of two thousand eleven, in
two originals in Spanish, both texts being equally authentic
language.
(signed)
The United States Mexican
(signed)
By the Republic of Peru
PROTOCOL
At the time of signing the Agreement between the Republic
of Peru and the United States Mexicans to avoid double
taxation and prevent fiscal evasion in respect of the income
tax, the undersigned agree that the following provisions
constitute an integral part of this agreement.
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
1.
Section 3
Section 5
Section 7
Sections 10, 11 y 12
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
Sections 11 y 13
Section 12
Section 14
Section
26
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
_______________________________________________________________________________________________________________________________
Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com
(signed)
By the Republic of Peru
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Pasaje Bahia San Juan 120, San Miguel - Telephone: (511) 6407127
traduccioneszenoni@gmail.com - www.traduccioneszenoni.com