Considering that taxpayers may have assets in different countries, jurisdictions may resort to this form of mutual administrative assistance when tax claims are not recovered despite the exhaustion of domestic powers; therefore, the cooperation of another jurisdiction is required in order to collect what is owed.
Precautionary measures are imposed upon request in order to achieve the collection of what is owed.
The international instruments that contemplate assistance in the collection and establishment of precautionary measures are the following:
Convention on Mutual Administrative Assistance in Tax Matters (Peru has submitted a reservation with respect to this modality of assistance, as stated in Legislative Resolution No. 30774 published on 5.23.2018).
Double Taxation Avoidance Treaty signed with Japan.
Decision 578 of the Andean Community.