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International Monetary Fund. Fiscal Affairs Dept.
The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.
International Monetary Fund

Front Matter Page © 2001 International Monetary Fund March 2001 IMF Country Report No. 01 /48 Peru: 2000 Article IV Consultation and Request for Stand-By Arrangement—Staff Report; Staff Statement; Public Information Notice; and Statement by the Authorities of Peru As required under Article IV of its Articles of Agreement, the International Monetary Fund conducts periodic consultations with its member countries. It also reviews the use of its resources. In the context of a combined discussion of the 2000 Article IV consultation with Peru and

International Monetary Fund

summarizing the view of the Executive Board as expressed during its consideration of the staff report that completed the review and request. The documents listed below have been or will be separately released. Letter of Intent sent to the IMF by the authorities of Peru * Memorandum of Economic and Financial Policies by the authorities of Peru * Technical Memorandum of Understanding by the authorities of Peru * * May also be included in Staff Report The policy of publication of staff reports and other documents allows for the deletion of market

International Monetary Fund

February 1, 2002 discussion of the staff report that completed the review. a statement by the Executive Director for Peru. The documents listed below have been separately released. Letter of Intent sent to the IMF by the authorities of Peru* Technical Memorandum of Understanding by the authorities of Peru* *May also be included in Staff Report The policy of publication of staff reports and other documents allows for the deletion of market-sensitive information. To assist the IMF in evaluating the publication policy, reader comments are invited and

International Monetary Fund

separately released. Letter of Intent sent to the IMF by the authorities of Peru * Memorandum of Economic and Financial Policies by the authorities of Peru * . Technical Memorandum of Understanding * * May also be included in Staff Report The policy of publication of staff reports and other documents allows for the deletion of market-sensitive information. To assist the IMF in evaluating the publication policy, reader comments are invited and may be sent by e-mail to publicationpolicy@imf.org . Copies of this report are available to the public from

International Monetary Fund

January 26, 2007, discussion of the staff report on issues related to the Article IV consultation and the IMF arrangement, respectively; and a statement by the Executive Director for Peru. The documents listed below have been or will be separately released. Letter of Intent sent to the IMF by the authorities of Peru * Memorandum of Economic and Financial Policies by the authorities of Peru * Technical Memorandum of Understanding * * Also included in Staff Report The policy of publication of staff reports and other documents allows for the deletion of

International Monetary Fund

discussions, the staff report was completed on May 24, 2005. The views expressed in the staff report are those of the staff team and do not necessarily reflect the views of the Executive Board of the IMF; a Press Release summarizing the views of the Executive Board of the staff report that completed the review and requests; and statement by the Executive Director for Peru. The documents listed below have been or will be separately released. Letter of Intent sent to the IMF by the authorities of Peru * Memorandum of Economic and Financial Policies by the

Max Ebstein

ports—modern, mechanized, and with terminals having direct mooring facilities. At the same time, Callao, the country’s chief port, has been improved and specially equipped ports are being planned for fishing products. The World Bank has contributed $21,275,000 to this program. In accordance with the “Report on the Port Activties of Peru” drawn up by the National Port Authority of Peru (ENAPU), total investment to improve the port facilities of Peru in the last five years is estimated at $50,000,000. The new ports of Paita in the north and General San Martin in

International Monetary Fund

IMF by the authorities of Peru* Technical Memorandum of Understanding* *May also be included in Staff Report The policy of publication of staff reports and other documents allows for the deletion of market-sensitive information. To assist the IMF in evaluating the publication policy, reader comments are invited and may be sent by e-mail to publicationpolicy@imf.org . Copies of this report are available to the public from International Monetary Fund • Publication Services 700 19 th Street, N.W. • Washington, D.C. 20431 Telephone: (202) 623

International Monetary Fund

discussion of the staff report that completed the review. A statement by the Executive Director for Peru. The documents listed below have been or will be separately released. Letter of Intent sent to the IMF by the authorities of Peru* Technical Memorandum of Understanding* *Also included in Staff Report The policy of publication of staff reports and other documents allows for the deletion of market-sensitive information. To assist the IMF in evaluating the publication policy, reader comments are invited and may be sent by e-mail to publicationpolicy