Current panorama of international tax conflict prevention mechanisms in Peru

Authors

  • Gabriela Haro Hermoza

DOI:

https://doi.org/10.21678/forseti.v14i21.2653

Keywords:

dispute prevention, international taxation, APAs, tax rulings, ICAP, collaborative compliance

Abstract

The article analyzes international tax dispute prevention mechanisms in Peru, such as institutional consultations, advance pricing agreements, and the highrisk fiscal schemes catalog. These mechanisms aim to enhance legal certainty but face significant limitations. Additionally, references to prevention mechanisms used in other countries, such as ICAP and collaborative compliance programs, are presented to strengthen the preventive approach.

Author Biography

  • Gabriela Haro Hermoza

    Abogada por la Pontificia Universidad Católica del Perú y Magister en Derecho y Tributación Internacional por la Universidad de King’s College London, Reino Unido.

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Published

2025-03-03

Issue

Vol. 14 No. 21 (2025): Forseti No. 21

Section

Artí­culos

How to Cite

Current panorama of international tax conflict prevention mechanisms in Peru. (2025). Forseti. Law Review, 14(21), 41-57. https://doi.org/10.21678/forseti.v14i21.2653