Dividends from Peruvian companies generate Peruvian source income when paid to a Peruvian corporate entity or a domestically established investment fund.
Peruvian companies distributing dividends to other Peruvian companies are not considered taxable income, but the dividends may be subject to taxation when received by non-domiciled individuals or foreign entities.
Foreign individuals or non-domiciled entities receiving dividends from Peruvian companies are subject to a withholding tax rate of 4.1%, while Peruvian individuals or entities are also subject to the same tax rate.
💼 Rentas de fuente peruana son las generadas en actividades civiles, comerciales, empresariales o de cualquier índole en territorio nacional.
💰 Las rentas generadas por ganancias de capital en la venta de valores son consideradas renta de fuente peruana.
📜 El criterio de vinculación para determinar si una renta es de fuente peruana se basa en que las empresas o fondos que emitieron los valores estén constituidos en el país.
📚 The video discusses the general aspects of income tax in Peru, specifically related to dividends.
💼 Companies and investment funds can be domiciled in Peru, while investment trusts cannot.
💰 Selling shares of a Peruvian company generates income from Peruvian sources, while selling shares of a foreign company does not.
💡 Article 10 of the Income Tax Law discusses the indirect sale of shares or participations in Peruvian companies.
📜 The law states that when shares or participations in a non-domiciled company are sold, if that company owns shares or participations in one or more Peruvian companies, it is considered an indirect sale.
💰 To determine if there is an indirect sale, the market value of the shares or participations in the Peruvian company must be considered.
📈 The value of a company's stocks determines the value of an individual's ownership.
🚀 For indirect sales, the value of the Peruvian company's stocks must be at least 50% of the total value of the company being sold.
💼 If the company has subsidiaries, their value also contributes to the overall value of the individual's ownership.
📊 The video discusses the impact of stock market values on the market value of shares.
💼 The video explains the conditions for indirect sales of shares in Peru and the importance of ownership percentage.
💰 The video mentions additional provisions and presumptions regarding indirect sales of shares.
⭐ The video discusses the two main concepts of digital services and technical assistance in relation to Peruvian income tax.
💡 Digital services and technical assistance are defined by Article 9 of the law and involve the provision of services through the internet and teaching someone how to do something independently.
🌍 If digital services or technical assistance are economically utilized within Peru, there will be Peruvian source income for the service provider.
Replicon: Multi-Tenant SaaS Solution with Bring Your Own Key (BYOK) Encryption for Enterprises
How To Make Money With eCommerce in 2023 (For Beginners)
Vous Entendrez ces Conseils qu'une Seule Fois dans votre Vie - Earl Nightingale Francais
Fatal boda en Irak: revelan inédito video del incendio que dejó 114 muertos | 24 Horas TVN Chile
Precipitation Reactions: Crash Course Chemistry #9
LA RED SOCIAL (2010) / THE SOCIAL NETWORK / PELICULA COMPLETA