a. Exchange of information on request
These are tax audits in which representatives of one jurisdiction are authorized to be present at the tax audit being conducted in another jurisdiction. The degree of participation of the representatives (passive or active) will depend on the jurisdiction in which the tax audit is being conducted and the jurisdiction will have the ability to make all decisions regarding the tax audit.
b. Simultaneous tax audits
It allows two or more jurisdictions to coordinate their tax audits of a person or group of persons and to exchange relevant information obtained. That is, the jurisdictions involved coordinate to investigate, at the same time and each within its own territory, a person or group of persons in which they have a common or related interest.
c. Notification or service of documents
It involves assisting foreign tax authorities to serve documents abroad, including those relating to court rulings, in order to ensure that the documents reach the relevant parties and to avoid action being taken against parties who are unaware of the tax claim.
The international instrument that contemplates these other modalities of administrative assistance is the Convention on Mutual Administrative Assistance in Tax Matters (Peru has submitted a reservation regarding the service of documents, as well as, has indicated that it will not accept, as a general rule, requests for tax audits abroad, as stated in Legislative Resolution No. 30774 published on 5.23.2018).