Peru - Overview and introduction | KPMG | GLOBAL
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Peru - Overview and introduction

Peru - Overview and introduction

Taxation of international executives

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Peruvian individual income taxes, to which all expatriates are subject, are calculated using a progressive scale expressed in tax units. These units are established each year by the government.

The official currency of Peru is the Nuevo Sol (PEN).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

<p>© 2018 Grellaud y Luque, Abogados S.C.R.L., a Peru partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.</p> <p>KPMG International Cooperative (“KPMG International”) is a Swiss entity. &nbsp;Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.</p>

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