提高争议解决的效率——简化同行评审_秘鲁_第1阶段_（英）_55页_2mb

OECD/G20 BEPS Action 14 Peer Review of Peru (Stage 1: Simplified)

Background

• OECD/G20 Base Erosion and Profit Shifting (BEPS) Project focuses on aligning tax rules with economic activities.
• Action 14 under BEPS establishes a minimum standard for effective mutual agreement procedures (MAP) to resolve tax treaty disputes.
• Peru participated in an initial peer review process assessing its implementation of this minimum standard.

Execution Summary

• Peru's execution aligns with nearly all elements of the Action 14 minimum standard.
• MAP Performance: Cases were closed on average within 12.51 months (under the 24-month standard), showing efficient resolution. Only minor inventory growth occurred.
• Tax Treaty Network: Peru has ten active tax treaties. Eight will be updated via the Multilateral Instrument, with bilateral negotiations planned for others, but one treaty requires updates to ensure compliance.
• Strengths: Process independence, adequate staff training, and clarity in guidance.
• Weaknesses:Undefined details in MAP guidance, limited roll-back capability for APA cases, coverage of MAP access in some scenarios, and risks in MAP agreement implementation due to domestic time limits.

Areas for Improvement and Recommendations

• Tax Treaty Provisions: Update specific MAP-related clauses to meet OECD Model Tax Convention standards, requiring ongoing bilateral/negotiation efforts.
• Mutual Agreement Procedure: Clarify procedure details like timelines and scope, ensure broader MAP access regardless of audit outcomes or anti-abuse applications.
• Implementation of MAP Agreements: Create domestic procedures that mitigate limitations preventing implementation due to statutory time barriers, while maintaining domestic norms.
• Statutory Refinements: Strengthen domestic laws to encourage autonomy in dispute resolution and reduce risks to MAP enforcement.

Conclusion

Peru has made substantial progress under the simplified peer review, articulating key elements of the Action 14 minimum standard. Deficiencies are largely addressable via targeted bilateral engagement and policy modifications, capable of enhancing dispute resolution effectiveness and efficiency centrally and financially.