走近南美洲（秘魯）系列文章：DOING BUSINESS PERú秘魯營商環境（一）
2024-06-25Contributor供稿：秘魯Rodrigo, Elías & Medrano律師事務所
Chinese Translation中文翻譯：錦天城 王良 律師
China is Peru's main trading partner, the largest destination of exports and the main source of imports for Peru. Peru is China's second largest investment destination in South America. The two countries have established a comprehensive strategic partnership and signed a free trade agreement. In the next five to 10 years, Peru will become another destination for Chinese enterprises going global. More Chinese companies will enter Peru and expand into the broader South American market through Peru. AllBright Law is actively exploring the legal service market in South America, providing reliable host country legal service resources and doing legal research on various host countries for Chinese enterprises going to South America, so as to provide legal protection for serving China's high-level opening-up and the "the Belt and Road" strategy. To this end, AllBright Law, together with Rodrigo, El í as &Medrano Law firms in Peru, launched this Series of Articles on Peru Business Environment, including Peru's going global, Peru's corporate structures, Peru's promotion of investment and legal stability, operational legal environment, business winding up and restructuring a business.
中國是秘魯的主要貿易伙伴，是秘魯第一大出口目的地國，也是秘魯主要進口來源國。秘魯是中國在拉美的第二大投資目的地。兩國之間既建立全面戰略伙伴關系，又簽署了自由貿易協定。未來五到十年，秘魯將成為中國企業出海的另一片熱土，中國會有更多企業走向秘魯，并通過秘魯走向更廣闊的南美洲市場。錦天城積極開拓南美洲法律服務市場，向出海南美洲的中國企業提供可靠的東道國法律服務資源和做好國別法律研究等工作，為服務中國高水平對外開放和“一帶一路“戰略提供法律保障。為此，錦天城聯合秘魯Rodrigo,Elías & Medrano律師事務所，推出《秘魯營商環境》系類文章，介紹秘魯走向世界、秘魯公司架構、秘魯外國投資促進和法律穩定性、企業運營法律環境、停業和企業重整等內容。
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.
在過去的25年里，秘魯經歷了全面的經濟增長，隨之而來的是現代化和發展進程，其中包括建立一個可靠的法律框架，旨在維持促進私營部門活動和投資的穩定。這種持續的經濟增長是吸引各行業涌現大量外國投資的最主要原因。
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.
農業、漁業和采礦業的發展，以及主要在能源、天然氣和交通領域的主要基礎設施項目的完成，這些都促進了國內市場的增長和國際貿易的增加，使秘魯成為拉丁美洲對投資最具吸引力的國家之一，并成為該地區一顆冉冉升起的新星。
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.
除了雄心勃勃地與主要商業伙伴（如美國、中國和其他國際參與者）簽署了一系列自由貿易協定外，秘魯還通過加強與整個太平洋沿岸國家的商業聯系和進一步簽署一系列覆蓋廣泛的國際條約，不斷致力于在全球市場中找到自己的定位，并從全球經濟中獲得更大的利益份額。因此，自2011年以來，秘魯與拉美主要經濟體（墨西哥、智利和哥倫比亞）一起成為了太平洋聯盟的成員，最近還與太平洋地區的重要經濟體一起簽署了《跨太平洋伙伴關系全面和進步協議》（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.
本文將簡要介紹適用于有意在秘魯經商的任何個人和實體的法律框架。本文概述了關于外國投資、替代公司架構和其他相關的法規，以解釋在秘魯經商可適用的法律框架。
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，對任何企業最有利的架構必須根據具體情況確定，因此，本文無意取代適當的法律建議。
PERU TO THE WORLD
秘魯走向世界
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.
為了進入全球市場并創造發展和擴大經濟的激勵因素，秘魯加入了一系列旨在吸引國內和國際投資的國際協議。
Investment Agreements 投資協議
Peru has entered into a number of bilateral investment treaties, as shown in the list below.
秘魯加入了一系列雙邊投資條約，詳見下表。
Free Trade Agreements 自由貿易協定
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.
秘魯還與一些國家簽署了貿易協定，詳見本文“海關”（第五部分， C項）。
Double Taxation Treaties雙重征稅條約
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:
同樣，秘魯也簽署了稅務條約，目的是避免對締約國納稅居民的雙重征稅。目前，生效的協定包括：
Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)
《跨太平洋伙伴關系全面和進步協議》（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，《跨太平洋伙伴關系全面和進步協議》簽署。秘魯將與太平洋地區的重要經濟體，如澳大利亞、文萊、達魯薩蘭國、加拿大、智利、日本、馬來西亞、墨西哥、新西蘭、新加坡和越南等原始成員國一起簽署該協議。
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.
該協議加強了秘魯在亞太地區的戰略存在，亞太地區國家是亞太經合組織的重要經濟體；強化了秘魯實現自由貿易的目標；并有助于實現秘魯被視為對外國投資者來說穩定和友好的國家的愿望。《跨太平洋伙伴關系全面和進步協議》于2021年9月19日對秘魯生效。
The Pacific Alliance (Alianza del Pacífico) 太平洋聯盟
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.
秘魯堅定地致力于太平洋聯盟的發展和成功。太平洋聯盟是由智利、哥倫比亞、墨西哥和秘魯組成的充滿活力的經濟和商業一體化機制。它尋求建立一個旨在實現商品、服務、資本和人員自由流通的深度一體化，以促進成員國的經濟增長和競爭力。此外，它還致力于成為一個面向世界、特別是面向亞太地區的平臺。
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《框架協議》正式簽署后，太平洋聯盟成員國于2016年5月執行了《框架協議附加議定書》——該商業協定代表了朝向商品和服務自由流通的第一個實質性進步。上述議定書允許立即取消92%的關稅，并預計在2030年實現完全自由化。
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.
類似地，通過上述文件中談判確定的領域，由智利、哥倫比亞、墨西哥和秘魯簽署的雙邊商業協定得到了加強和補充，以創造更多與原產地積累和進入具有更高附加值的廣泛和多樣化產品供應的區域生產鏈有關的機會。
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，為了與亞太地區接軌，太平洋聯盟目前正在與澳大利亞、加拿大、新西蘭和新加坡談判高商業和經濟標準的協定，希望給予這些國家聯系國的地位，并為建立生產鏈做出貢獻。
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.
總而言之，太平洋聯盟為四個成員國的經濟經營者制定了明確的商品和服務交換規則，加強了商業便利化，并創造了更高的投資流，從而為其提供了工具。從這個意義上講，在成立之時，商業和公司戰略和行動將得到促進。在其成立的近10年中，太平洋聯盟已經成為一種促進公民福利的機制。
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，秘魯加入《跨太平洋伙伴關系全面和進步協議》、太平洋聯盟和亞太經合組織提供了一個機會，可以借此鞏固一個以太平洋為中心的平臺，使之成為融入國際、參與有價值的全球鏈和推動競爭力的樞紐。
Organization for Economic Cooperation and Development (OECD)
經濟合作與發展組織（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，秘魯的經濟成功和持續發展促使該國對采用最佳國際標準和公共政策產生了興趣。為實現這一目標，秘魯通過國家計劃尋求經濟合作與發展組織（OECD）的合作。該計劃將制定一個實施和執行改革的計劃，從而提高生產率，并為可持續經濟增長和發展奠定基礎。這將在不破壞環境的情況下降低該國的貧困水平，增加公共福利。致力于達到 OECD設定的標準向外國投資者提供了保證，秘魯正在實施正確的政策，以確保未來的經濟增長。
Basic Considerations for Investing in Peru 投資秘魯的基本考量因素
The following table provides potential investors an overview of basic considerations for investing in Peru:
下表為潛在投資者提供了在秘魯投資的基本考量因素：
