Tax
From The Report: Peru 2017
View in Online Reader

This chapter provides an overview of Peru’s tax regime, covering areas of particular interest to investors such as individual and corporate income tax, international tax transparency, double taxation treaties, foreign source income and other investor considerations.

This chapter contains an interview with Paulo Pantigoso, Country Managing Partner, EY Peru.

Articles from this Chapter

Overview

Pay up: Recent tax reforms are now in force
OBG
plus

In early 2017 the Peruvian government enacted a number of notable reforms to its tax framework, such as increasing tax rates for corporate income, decreasing the dividends withholding tax rate, and extending the temporary exemption from capital gains tax on gains derived from the sale of shares listed and traded on the Lima Stock Exchange. The reform has also focused on amnesty programmes for undeclared income held abroad, and new deductions for health and housing expenses. Corporate Regulations In…

Interview

New ideas for a better system: Paulo Pantigoso, Country Managing Partner, EY Peru, on suggested improvements to the tax structure
OBG
plus

Interview:Paulo Pantigoso What kind of reforms to the Works for Taxes scheme would help optimise the programme? PAULO PANTIGOSO: First, as a recommendation to be considered, implementing a similar scheme called Services for Taxes would enable public companies at all levels of government to rely on the expertise and knowledge of service companies. This would improve the quality and efficiency of public services. Second, regional and local Public Investment Certificates (Certificados de Inversión…