Peru.

This article provides information on the tax system in Peru in 2011. It offers an overview of taxation services offer by a number of firms, including PricewaterhouseCoopers, Ernst & Young and KPMG. It gives the country's corporate income, capital gains, branch and withholding taxes, as well as its dividends, interest and royalties. It notes the imposition of an income tax rate of five percent on capital gains derived by non-resident entities. The enforcement of a dividend tax on profits distributed to non-residents and individuals is also stated.