For the past 25 years, Peru has been undergoing 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 to promote private sector activity and investment. This continuous growth has been the best incentive to attract substantial foreign investment in various industries.

在过去的25年里，秘鲁经历了全面的经济增长，随之而来的是现代化和发展进程，其中包括建立一个可靠的法律框架，旨在维持促进私营部门活动和投资的稳定。这种持续的经济增长是吸引各行业涌现大量外国投资的最主要原因。

The development of the agribusiness, fishing, and mining industries, as well as the completion of major infrastructure projects, primarily in the fields of energy, gas, and transportation, have all contributed to the growth of the domestic market and to increased international trade, making Peru one of Latin America’s most attractive countries for investment, and a rising star in the region.

农业、渔业和采矿业的发展，以及主要在能源、天然气和交通领域的主要基础设施项目的完成，这些都促进了国内市场的增长和国际贸易的增加，使秘鲁成为拉丁美洲对投资最具吸引力的国家之一，并成为该地区一颗冉冉升起的新星。

In addition to its ambitious entry into a series of free trade agreements with key commercial partners, such as the United States, China and other international players, Peru is continuously working towards positioning itself in the global market and obtaining a larger share of benefits from the global economy by strengthening its business ties with nations throughout the Pacific basin and further entering into a series of comprehensive and far reaching international treaties. As such, since 2011 Peru is a member of the Pacific Alliance together with leading Latin American economies (Mexico, Chile and Colombia), and has recently entered into the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) along with important economies of the Pacific.

除了雄心勃勃地与主要商业伙伴（如美国、中国和其他国际参与者）签署了一系列自由贸易协定外，秘鲁还通过加强与整个太平洋沿岸国家的商业联系和进一步签署一系列覆盖广泛的国际条约，不断致力于在全球市场中找到自己的定位，并从全球经济中获得更大的利益份额。因此，自2011年以来，秘鲁与拉美主要经济体（墨西哥、智利和哥伦比亚）一起成为了太平洋联盟的成员，最近还与太平洋地区的重要经济体一起签署了《跨太平洋伙伴关系全面和进步协议》（CPTPP）。

This paper briefly describes the legal framework that applies to any individual or entity interested in doing business in Peru. Regulations regarding foreign investment, alternative corporate structures and other relevant provisions are summarized in order to explain the legal structures available for conducting business in Peru.

本文将简要介绍适用于有意在秘鲁经商的任何个人和实体的法律框架。本文概述了关于外国投资、替代公司架构和其他相关的法规，以解释在秘鲁经商可适用的法律框架。

It goes without saying that the most favorable structure for any business must be determined on a case-by-case basis, and therefore, this document does not aim to take the place of appropriate legal advice.

不言而喻，对任何企业最有利的架构必须根据具体情况确定，因此，本文无意取代适当的法律建议。

In an effort to enter into the global market and create incentives to develop and expand its economy, Peru has entered into a number of international instruments aiming to attract national and international investment.

为了进入全球市场并创造发展和扩大经济的激励因素，秘鲁加入了一系列旨在吸引国内和国际投资的国际协议。

Investment Agreements 投资协议

Peru has entered into a number of bilateral investment treaties, as shown in the list below.

秘鲁加入了一系列双边投资条约，详见下表。

Free Trade Agreements 自由贸易协定

Peru has also entered into trade agreements with several countries, as detailed in “Customs” (Section V, item C) hereof, aiming to reduce customs duties and facilitate the trade of goods.

秘鲁还与一些国家签署了贸易协定，详见本文“海关”（第五部分， C项）。

Double Taxation Treaties双重征税条约

Likewise, Peru has entered into tax treaties, with the objective of avoiding double taxation for taxpaying residents in the contracting States. Currently, the agreements in force are:

同样，秘鲁也签署了税务条约，目的是避免对缔约国纳税居民的双重征税。目前，生效的协定包括：

Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)

《跨太平洋伙伴关系全面和进步协议》（CPTPP)

In March 2018, the CPTPP was executed. Peru shall enter into said treaty along with important economies of the Pacific such as Australia, Brunei, Darussalam, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Singapore and Vietnam as its original members.

2018年3月，《跨太平洋伙伴关系全面和进步协议》签署。秘鲁将与太平洋地区的重要经济体，如澳大利亚、文莱、达鲁萨兰国、加拿大、智利、日本、马来西亚、墨西哥、新西兰、新加坡和越南等原始成员国一起签署该协议。

This agreement reinforces Peru’s strategic presence in the Asia-Pacific region, whose countries are important APEC economies; strengthens its goal to achieve free trade; and contributes to its desire of being considered a stable and friendly country for foreign investors. The CPTPP entered into force for Peru on September 19, 2021.

该协议加强了秘鲁在亚太地区的战略存在，亚太地区国家是亚太经合组织的重要经济体；强化了秘鲁实现自由贸易的目标；并有助于实现秘鲁被视为对外国投资者来说稳定和友好的国家的愿望。《跨太平洋伙伴关系全面和进步协议》于2021年9月19日对秘鲁生效。

The Pacific Alliance (Alianza del Pacífico) 太平洋联盟

Peru is firmly committed to the development and success of the Pacific Alliance, a dynamic mechanism of economic and commercial integration composed by Chile, Colombia, Mexico and Peru. It seeks to create a deep integration towards the free circulation of goods, services, capital and people in order to boost the economic growth and competitiveness of the member countries. Also, it aims to become a platform to project itself into the world, particularly toward the Asia Pacific region.

秘鲁坚定地致力于太平洋联盟的发展和成功。太平洋联盟是由智利、哥伦比亚、墨西哥和秘鲁组成的充满活力的经济和商业一体化机制。它寻求建立一个旨在实现商品、服务、资本和人员自由流通的深度一体化，以促进成员国的经济增长和竞争力。此外，它还致力于成为一个面向世界、特别是面向亚太地区的平台。

Upon a formal establishment of the Framework Agreement, the Additional Protocol to the Framework Agreement was enforced by the Pacific Alliance member countries in May 2016 –a commercial agreement representing a first substantial advance towards the free circulation of goods and services. The aforementioned Protocol allowed the immediate elimination of 92% of the tariff universe, with full liberalization to be expected by 2030.

在《框架协议》正式签署后，太平洋联盟成员国于2016年5月执行了《框架协议附加议定书》——该商业协定代表了朝向商品和服务自由流通的第一个实质性进步。上述议定书允许立即取消92%的关税，并预计在2030年实现完全自由化。

Likewise, by means of negotiated areas in the aforementioned document, the bilateral commercial agreements entered into by Chile, Colombia, Mexico and Peru were enhanced and complemented in order to create more opportunities related to the accumulation of origin and the insertion in regional production chains with broad and diverse supply of products with higher added value.

类似地，通过上述文件中谈判确定的领域，由智利、哥伦比亚、墨西哥和秘鲁签署的双边商业协定得到了加强和补充，以创造更多与原产地积累和进入具有更高附加值的广泛和多样化产品供应的区域生产链有关的机会。

Additionally, in order to connect with the Asia Pacific region, the Pacific Alliance is currently negotiating agreements with high commercial and economic standards with Australia, Canada, New Zealand and Singapore looking to grant the category of Associated States to these countries and contribute to the establishment of production chains.

此外，为了与亚太地区接轨，太平洋联盟目前正在与澳大利亚、加拿大、新西兰和新加坡谈判高商业和经济标准的协定，希望给予这些国家联系国的地位，并为建立生产链做出贡献。

In sum, the Pacific Alliance provides tools to economic operators of the four member countries by defining clear rules for the exchange of goods and services, reinforcing the facilitation of commerce and generation of higher investment flows. In this sense, at its moment, commercial and corporate strategies and actions will be promoted. In its almost 10 years of creation, the Pacific Alliance has become a mechanism that contributes to the citizen welfare.

总而言之，太平洋联盟为四个成员国的经济经营者制定了明确的商品和服务交换规则，加强了商业便利化，并创造了更高的投资流，从而为其提供了工具。从这个意义上讲，在成立之时，商业和公司战略和行动将得到促进。在其成立的近10年中，太平洋联盟已经成为一种促进公民福利的机制。

Further, Peru’s participation in the CPTPP, the Pacific Alliance and APEC represents an opportunity to consolidate a platform with the Pacific as an articulating axis of our international insertion, participating in valuable global chains and driving competitiveness.

此外，秘鲁加入《跨太平洋伙伴关系全面和进步协议》、太平洋联盟和亚太经合组织提供了一个机会，可以借此巩固一个以太平洋为中心的平台，使之成为融入国际、参与有价值的全球链和推动竞争力的枢纽。

Organization for Economic Cooperation and Development (OECD)

经济合作与发展组织（OECD)

On the other hand, Peru’s economic success and continual expansion has prompted an interest in the country in adopting the best international standards and public policies. To accomplish this, Peru has sought the cooperation of the Organization for Economic Cooperation and Development (OECD) through the Country Program. This program will create a plan to implement and execute reforms that will increase productivity and set the foundations for sustainable economic growth and development. This will reduce poverty levels in the country and increase public welfare, without damaging the environment. This commitment to reaching the standards set by the OECD offers foreign investors a guarantee that the country is implementing the correct policies to ensure solid economic growth in the future.

另一方面，秘鲁的经济成功和持续发展促使该国对采用最佳国际标准和公共政策产生了兴趣。为实现这一目标，秘鲁通过国家计划寻求经济合作与发展组织（OECD）的合作。该计划将制定一个实施和执行改革的计划，从而提高生产率，并为可持续经济增长和发展奠定基础。这将在不破坏环境的情况下降低该国的贫困水平，增加公共福利。致力于达到 OECD设定的标准向外国投资者提供了保证，秘鲁正在实施正确的政策，以确保未来的经济增长。

Basic Considerations for Investing in Peru 投资秘鲁的基本考量因素

The following table provides potential investors an overview of basic considerations for investing in Peru:

下表为潜在投资者提供了在秘鲁投资的基本考量因素：