For the past 25 years Peru has been undergoing a comprehensive economic growth followed by a modernization and development process, which includes the establishment of a reliable legal framework geared towards maintaining the stability required for boosting private business activity and investment. This permanent growing process has been the best incentive to attract substantial foreign investment in diverse economic sectors.


The document briefly describes the legal framework (edited in April 2014) that applies to any individual or entity interested in Doing Business in Peru. The reader of this paper will find regulations regarding foreign investment, alternative corporate structures, general tax treatment, and other relevant provisions for "Doing Business in Peru". It goes without saying that, the most favorable structure for any business must be determined on a case-by-case basic and, there fore, this document does not aim to substitute appropriate legal advice.