秘鲁营商指南.pdf

Doing business in Peru 2022 Edition Doing business in Peru 2022 Edition These guidelines present some key issues for foreign investors interested in investing in Peru. They are not intended as detailed guidelines but simply to address practical issues to help investors planning to start investment projects in Peru. They include legal issues that may require advice. They must not be considered a thorough analysis of Peruvian law or interpreted as legal advice from Cuatrecasas. These guidelines were drafted based on the information available on April 30, 2022. Cuatrecasas has no obligation and assumes no liability with regard to updating this information. All rights reserved. Copying or distributing this document by any means withou prior written authorization from Cuatrecasas is prohibited. May 2022. © Cuatrecasas. All rights reserved. 4 Contents 1. Corporate 9 1.1. Restrictions on foreign investment 9 1.2. Stability agreements 9 1.3. Company types in Peru 10 2. Tax 15 2.1. Income tax 15 2.2. Capital gains 15 2.3. Personal income tax