Percy Castle, Casahierro Abogados, Lima, Peru
Percy Castle, Casahierro Abogados, Lima, Peru
Percy Castle, Casahierro Abogados, Lima, Peru
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Foundations<br />
(Buying and Investing in Perú)<br />
Use of <strong>Peru</strong>vian Foundations:<br />
As real Non-Profitable Legal Entities<br />
Use of International Foundations:<br />
Allowed and useful for tax planning<br />
Subject to Non- Domicilied Legal Entities rules<br />
– No Transparency for <strong>Peru</strong>vian Tax Purposes<br />
– Dividends, 4.1% withholding<br />
– Capital Gains 30% or 5% withholdings<br />
– Interest 4.99% or 30% (related and tax heavens)<br />
– Applicable Transfer Pricing, thin capitalization and tax<br />
heaven rules
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