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).