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ILSA Journal of International & Comparative Law

Authors

Adrian Revilla

Abstract

Peru agrees with the idea that double tax treaties are not only useful, but invaluable tools in promoting understanding, stability and confidence among the participants in international commerce. The tangible benefits of the mechanisms provided by double-tax treaties include: the lowering of costs to the investor, the attraction of capital, and a shared understanding on the part of tax administrations of how the limited tax revenues from productive enterprises will be apportioned.

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