Working Paper 231
This qualitative country case study examines the implementation of transfer pricing, tax treaties, exchange of information, and digital services tax standards in Peru, assessing their effectiveness, key drivers, and challenges. The study is part of the ICTD research project ‘Comparative Perspectives on International Tax from the Global South’. Peru’s alignment with OECD standards, motivated in part by its pursuit of membership, has led to significant tax policy and administrative reforms. The findings reveal that Peru successfully managed standards adoption by prioritising the country’s needs, addressing resistance from business groups and dealing with local challenges before the full implementation of standards. Despite this notable progress, political instability, institutional limitations and business opposition continue to hinder the full implementation of standards.
