Business Operations in Peru (Portfolio 7288)
Tax Management Portfolio, Business Operations in Peru, No. 7288, contains general information designed to assist foreign investors/businesses in determining the best method of conducting their operations in Peru from both a tax and a general legal perspective.
A guide to the Detailed Analysis is provided by a Table of Contents. The Portfolio’s Worksheets provide access to the most important tax returns for corporations and individuals. A complete list is shown in the Table of Worksheets.
This Portfolio may be cited as Davila and Huaylla, 7288 T.M., Business Operations in Peru.
Table of Contents
I. Peru — The Country, Its People and Economy
II. Operating a Business in Peru
III. Forms of Doing Business in Peru
IV. Principal Taxes
V. Income Taxation and Financial Accounting of Resident Corporations
VI. Income Taxation of Nonresident Corporations
VII. Taxation of Branches, Agencies and Other Permanent Establishments
VIII. Taxation of Consortia, Joint Ventures and Business Collaboration Contracts
IX. Taxation of Resident Individuals
X. Taxation of Nonresident Individuals
XI. Estate, Inheritance, Transfer and Death Tax
XII. Inter-Company Pricing
XIII. Special Provisions Relating to Tax-Avoidance
XIV. Avoidance of Double Taxation