The current legal framework of the MAP is made up of the nine (9) DTA signed with the following countries: Canada, Chile, Brazil, Mexico, Korea, Portugal, Japan, Colombia[1] and Switzerland. The MAP is regulated in Article 24 of the DTA with Brazil, Korea, Switzerland, and Portugal, as well as in Article 25 of the DTA with Chile, Canada, Mexico, and Japan.
[1] Annex I Protocol between Colombia and Peru to avoid double taxation and prevent tax evasion with respect to income taxes levied on income obtained by recognized pension funds, which is part of the Convention to homologate the tax treatment provided for in the DTT signed between the States Parties to the Pacific Alliance Framework Agreement (in force on July 2, 2023, and applicable as of January 1, 2024).