The MAP takes part of the minimum standard assumed by Peru as member of the BEPS Inclusive Framework since 2017. Within that framework, SUNAT is strengthening the operating component of the MAP aiming to provide greater clarity, predictability and transparency to individuals and other related parties using the mechanism stated in the Double Taxation Agreements (DTAs).
In this regard, the Guide on Mutual Agreement Procedure, Version 2.0 (2026) is available in English and Spanish language updating and specifying operating guidelines as set forth in the provisions of the DTAs signed by Peru and in force.
Mutual Agreement Procedure Guidance – Version 2.0 (2026) – English
Previous versions of the Guide
In 2023, SUNAT published the PAM Guidelines- Version 1.0, which is available on the link below:
Mutual Agreement Procedure (MAP) Guidance – Version 1.0 (2023) – English