Good faith in domestic and international tax law

The principle of good faith is incorporated in the Peruvian legal system, despite not having an adequate definition in the tax field there is no attempt to theorize or define such an overall and overreaching concept, but its application is -somehow- verifiable and guaranteed in the minimum thresholds of conduct that are required from the tax administration and the taxpayers.

Even if it is sometimes necessary to have a definition that better delimits the application of this principle, the truth is that since the powers of the tax administration are so broad, it would suffice that the rules for tax audits and the rights of the administered are respected to ensure that the principle of good faith is being applied correctly.

See complete chapter at: Cahiers de droit fiscal international. Volume 107, International Fiscal Association, 2023 Cancun Congress.