Tax

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Amid the regional turbulence caused by the Arab Spring, Jordan has navigated a steady course. This is a key advantage that the kingdom offers to foreign investors, who continue to regard the country as a strong base for targeting growth markets in the region and who are stepping up their involvement in core domestic industries such as energy, health care and information technology.

Chapter | Tax from The Report: Jordan 2012

With Ernst & Young, OBG looks at some of Jordan’s significant economic reforms, many of which were designed to stimulate growth and increase the flow of foreign direct investment into the country. In addition to details of corporate and personal income tax, this chapter includes a viewpoint with Bishr Baker, Managing Partner at Ernst & Young, Jordan and Iraq.

Over the last 10 years the Peruvian economy has shown a significant upward trend which has been mainly reflected in a sustained year-on-year GDP growth. In 2010, Peru’s GDP increased by 8.8%, ending a decade long period of growth with an average of 5.7%. According to the data and forecasts released by the Central Reserve Bank of Peru, in 2011 the...

US magazine Forbes rates Peru as the second best country to do business in Latin America. The rating comes as no surprise considering the excellent growth opportunities that the Andean nation provides, and nowhere is this more true than in the mining industry.

CORPORATE INCOME TAX: Companies incorporated in Peru are considered as domiciled entities for income tax purposes and, therefore, are subject to income tax at a rate of 30% on net taxable income determined on a worldwide basis. Branches, agencies and permanent establishments incorporated in Peru of non-...

The present Commercial Code – the basic law governing companies – has been in force since 1957 almost without modification. Its replacement has now been enacted and comes into force in stages. The first main stage is expected to be implemented on July 1, 2012.

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