DOCSLIB.ORG

Peru's Business and Investment Guide 2015 / 2016

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Peru's Business and Investment Guide 2015 / 2016 Peru's Business and Investment Guide 2015 / 2016 Costa Verde, Miraflores - Lima. Photo: Carlos Ibarra l © PromPeru The Citadel of Machu Picchu, Cuzco. Photo: Enrique Castro-Mendivil l © PromPeru Steelworker. l © EY Wooden idol in front of a mud wall at the Citadel of Chan Chan, La Libertad - Trujillo. Photo: Heinz Plenge Pardo l PromPeru © Peru's Business and Investment Guide 2015 / 2016 Contacts I EY Peru Paulo Pantigoso Country Managing Partner Phone: +51 1 411 4418 [email protected] • Advisory Jorge Acosta Advisory Leader Elder Cama Victor Menghi Phone: +51 1 411 4437 Phone: +51 1 411 4444 Ext. 16102 Phone: +51 1 411 2121 [email protected] [email protected] [email protected] Numa Arellano Rafael Huaman Renato Urdaneta Phone: +51 1 411 4428 Phone: +51 1 411 4443 Phone: +51 1 411 4438 [email protected] [email protected] [email protected] Jose Carlos Bellina Alejandro Magdits Raul Vasquez Phone: +51 1 411 4444 Ext. 16117 Phone: +51 1 411 4453 Phone: +51 1 411 4415 [email protected] [email protected] [email protected] • Assurance Juan Paredes Assurance Leader Elizabeth Fontenla Antonio Sanchez Phone: +51 1 411 4410 Phone: +51 1 411 4436 Phone: +51 1 411 4404 [email protected] [email protected] [email protected] Victor Burga Ariel Garcia Simona Settineri Phone: +51 1 411 4419 Phone: +51 1 411 4454 Phone +51 1 411 4402 [email protected] [email protected] [email protected] Victor Camarena Cesar Lucas Mireille Silva Phone: +51 1 411 4488 Phone: +51 1 411 2148 Phone: + 51 1 411 4484 [email protected] [email protected] [email protected] Daniel Carpio Moises Marquina Victor Tanaka Phone: +51 1 411 4458 Phone: + 51 1 411 4461 Phone: + 51 1 411 4408 [email protected] [email protected] [email protected] Ricardo del Aguila Fernando Nuñez Carlos Valdivia Phone: +51 1 411 7238 Phone: +51 1 411 4473 Phone: + 51 1 411 4409 [email protected] [email protected] [email protected] Raul del Pozo Miguel Quijano Marco Antonio Zaldivar Phone: +51 1 411 4467 Phone +51 1 411 2114 Phone: +51 1 411 4450 [email protected] [email protected] [email protected] Manuel Diaz Wilfredo Rubiños Mayerling Zambrano Phone: +51 1 411 4403 Phone: +51 1 411 4478 Phone: +51 1 411 2216 [email protected] [email protected] [email protected] Cristian Emmerich Carlos Ruiz Phone: +51 1 411 4413 Phone: +51 1 411 4402 [email protected] [email protected] • Tax David de la Torre Tax Leader Roberto Cores Guillermo Hidalgo Phone: +51 1 411 4471 Phone: +51 1 411 4468 Phone: + 51 1 411 4464 [email protected] [email protected] [email protected] Humberto Astete Gustavo Chau Ricardo Leiva Phone: + 51 1 411 4477 Phone: +51 1 411 4451 Phone: +51 1 411 4444 Ext. 17307 [email protected] [email protected] [email protected] Percy Bardales Beatriz de la Vega Elizabeth Rosado Phone: +51 1 411 4470 Phone: + 51 1 411 4482 Phone: +51 1 411 4457 [email protected] [email protected] [email protected] Maria Eugenia Caller Ruben Espinoza Nelson Santos Phone: +51 1 411 4412 Phone: + 51 1 411 2191 Phone: +51 1 411 2111 [email protected] [email protected] [email protected] Italo Carrano Veronica Febres Fernando Tori Phone: +51 1 411 2217 Phone: + 51 1 411 4442 Phone: +51 1 411 4479 [email protected] [email protected] [email protected] Jose Ignacio Castro Marcial Garcia Claudia Vega Phone: + 51 1 411 4476 Phone: +51 1 411 4424 Phone: +51 1 411 4483 [email protected] [email protected] [email protected] • Transactions and • Corporate Governance Corporate Finance and Sustainability Enrique Oliveros Alvaro Araujo Beatriz Boza Phone: +51 1 411 4417 Phone: +51 1 411 2215 Phone: +51 1 411 2108 [email protected] [email protected] [email protected] Lima Arequipa Chiclayo Av. Victor Andres Belaunde 171, Av. Bolognesi 407, Av. Santa Victoria 612, San Isidro - Lima 27, Peru Yanahuara – Arequipa 040, Urb. Santa Victoria, Chiclayo 140 Phone: +51 1 411 4444 Arequipa - Chiclayo Fax: +51 1 411 4445 Phone:+51 54 484 470 Phone: +51 74 227 424 www.ey.com/pe +51 74 227 421 Find us in Facebook | LinkedIn | Twitter | YouTube Interior of the Church of San Pedro - Lima. Photo: Beatrice Velarde l PromPeru © Foreword Peru is one of the most important countries in Latin America. Its diverse characteristics include a variety of climates, a vast territorial expanse, significant natural resources, people with great skills and high academic standards, and a solid economic and industrial background. Today, Peru is considered one of the world’s leading emerging markets, with a solid recent history of economic stability based on an uninterrupted average annual growth over the past 15 years of 5.3% of its Gross Domestic Product (GDP), as well as a people who are notable for their productivity and entrepreneurship. These factors make Peru an excellent destination for foreign investment. This Business and Investment Guide is a tool for foreign and national investors, providing key information on the country’s current economic situation and the principal tax, legal, and labor issues, as well as on how to incorporate businesses in Peru, and general information on how to invest and do business in the country. It also contains a complete index of Peru's embassies and consulates abroad, as well as contacts of interest to investors. The Lanzon Monolith at Chavin - Ancash. Photo: Mayu Mohanna l PromPeru © Mohanna l PromPeru Mayu Photo: - Ancash. Monolith at Chavin Lanzon The I Background Information III Sector Analysis 1 Government 19 1 Mining 89 2 Geography 20 2 Financial System, Securities Market, 3 Currency 21 and Pension System 99 4 Economy 21 3 Electricity 107 5 Country Risk and Investment Grade 36 4 Energy 110 6 Investment 41 5 Hydrocarbons 112 7 Population and Human Development 48 6 Construction 115 8 Poverty and Employment 53 7 Manufacture 117 8 Trade and Domestic Consumption 119 II Business Environment 9 Agriculture and Livestock 122 1 Investment Promotion Conditions 59 10 Fisheries 126 2 Trade Agreements 66 11 Transportation and Communications 129 3 Pacific Alliance 75 12 Automotive 131 4 Promotion Mechanisms for 13 Food and Beverage 132 Investment in Infrastructure and 14 Tourism, Cuisine, and Hospitality 134 Utilities 78 5 Peru and the Organization for IV Incorporating a Company in Economic Co-operation and Peru Development (OECD) 85 1 Joint Stock Companies 139 6 Conference of the Parties on Climate 2 Closely Held Corporations 139 Change - COP 20 86 3 Publicly Held Corporations 140 4 Limited Liability Companies 140 5 Branches 140 I. Background Information Contents V Taxes Exhibits 1 Direct Taxes 144 • Principal Regulatory and Promotion 2 Indirect Taxes 152 Entities in Peru 177 3 Municipal Taxes 153 • Economic Promotion Institutions 4 Customs System 154 1 Ministry of Foreign Affairs - MRE: 5 Legal Stability Agreements 158 Executive Office for Economic 6 Mining Law 158 Promotion (DPE) 181 2 Ministry of Foreign Trade and Tourism - MINCETUR and PromPeru 182 VI Labor and Employment Law 3 Agency for the Promotion of Private 1 Hiring System 163 Investment (Proinversion) 184 2 Current Fringe Benefits 164 4 Peruvian Foreign Trade Association - 3 Taxes and Contributions Levied on ComexPeru 185 Remunerations 165 5 National Confederation of Private 4 Termination of the Employment Business Institutions - CONFIEP 185 Contract 166 6 Association of Capital Markets Business 5 Immigration 167 Promoters - Procapitales 186 6 Supervisory Body 168 7 inPERU 186 8 Lima Chamber of Commerce - CCL 187 VII Accounting Standards 9 National Association of Industries - SNI 188 1 Accounting Standards 171 10 Peruvian Association of Exporters - ADEX 188 11 National Institute of Statistics and Informatics - INEI 189 • Services of EY for Businesses and Investment in Peru • Advisory 193 • Assurance 196 • Tax 198 • Transactions Advisory Services (TAS) 200 • Directory of Peruvian Embassies and Consulates 205 • Directory of Principal Chambers of Commerce 221 • Acknowledgments 228 Peru's Business and Investment Guide 7 Dear friends, In one single generation, we Peruvians have made a transformation based on the consolidation of democracy, stability, the opening of the economy and the creation and development of a policy of social inclusion with economic growth. It is precisely because of this that our aspirations, objectives and goals are becoming increasingly ambitious. Thanks to the enforcement of suitable macroeconomic policies and a stable legal framework, Peru has experienced a sustained economic growth over the past 15 years and even the most cautious forecasts indicate that the Ollanta Humala Tasso country will continue to lead the growth rates in President of the Republic of Peru South America during the year 2015. To this effect, we are busy implementing measures that will allow us to face the challenges that may arise and that, among other benefits, will create further jobs and encourage private investment. It is within this context that all the Peruvian or foreign economic, commercial and investment activities shall be fully guaranteed.
Load more

Recommended publications
  • Reflections and Observations on Peru's Past and Present Ernesto Silva Kennesaw State University, [email protected]
    Journal of Global Initiatives: Policy, Pedagogy, Perspective Volume 7 Number 2 Pervuvian Trajectories of Sociocultural Article 13 Transformation December 2013 Epilogue: Reflections and Observations on Peru's Past and Present Ernesto Silva Kennesaw State University, [email protected] Follow this and additional works at: https://digitalcommons.kennesaw.edu/jgi Part of the International and Area Studies Commons, and the Social and Cultural Anthropology Commons This work is licensed under a Creative Commons Attribution 4.0 License. Recommended Citation Silva, Ernesto (2013) "Epilogue: Reflections and Observations on Peru's Past and Present," Journal of Global Initiatives: Policy, Pedagogy, Perspective: Vol. 7 : No. 2 , Article 13. Available at: https://digitalcommons.kennesaw.edu/jgi/vol7/iss2/13 This Article is brought to you for free and open access by DigitalCommons@Kennesaw State University. It has been accepted for inclusion in Journal of Global Initiatives: Policy, Pedagogy, Perspective by an authorized editor of DigitalCommons@Kennesaw State University. For more information, please contact [email protected]. Emesto Silva Journal of Global Initiatives Volume 7, umber 2, 2012, pp. l83-197 Epilogue: Reflections and Observations on Peru's Past and Present Ernesto Silva 1 The aim of this essay is to provide a panoramic socio-historical overview of Peru by focusing on two periods: before and after independence from Spain. The approach emphasizes two cultural phenomena: how the indigenous peo­ ple related to the Conquistadors in forging a new society, as well as how im­ migration, particularly to Lima, has shaped contemporary Peru. This contribu­ tion also aims at providing a bibliographical resource to those who would like to conduct research on Peru.
    [Show full text]
  • Participatory Democracy? Exploring Peru's Efforts to Engage Civil
    Participatory Democracy? Exploring Peru’s Efforts to Engage Civil Society in Local Governance Stephanie McNulty ABSTRACT As institutions are created to engage citizens and civil society organizations more directly, who participates, and what effect does participation have? This article explores two of Peru’s participatory institutions, the Regional Coordination Councils and the participatory budgets, created in 2002. Specifically it asks, once these institutions are set up, do organizations participate in them? and what effect does this participation have on the organizations? The data show that the participatory processes in Peru are including new voices in decisionmaking, but this inclusion has limits. Limited inclu- sion has, in turn, led to limited changes specifically in nongovernmental organizations. As a result, the democratizing potential of the participatory institutions is evident yet not fully realized. s institutions are created around Latin America to engage citizens and civil soci- Aety organizations directly, who participates? What effect does this participation have? Increasingly, local, regional, and national governments around Latin America are designing new institutions that allow citizens and civil society organizations (CSOs) to participate directly in policy decisionmaking with voice and vote. Partic- ipatory institutions (or PIs), such as development councils, participatory perform- ance monitoring, and participatory budgets, have been implemented around the region in countries such as Mexico, Brazil, Venezuela, Colombia, Ecuador, the Dominican Republic, Guatemala, Honduras, Nicaragua, and Peru.1 Often, these institutions are created to complement existing representative democratic institu- tions that are failing to meet the needs and demands of citizens. Reformers hope to increase transparency and accountability, as well as to encourage a more active and engaged civil society.
    [Show full text]
  • ISA CB – Colombia Stock Exchange ISA ADR LEVEL I
    Directly and through its 33 affiliates and subsidiaries, ISA executes important projects Board of Directors in infrastructure systems that enhance continental development, contributing to the development of the people of Colombia, Brazil, Peru, Chile, Bolivia, Ecuador, Vice-Minister General Argentina, Panama and Central America. For such purpose, its activities are focused on Director General of Public Credit and National Treasury the businesses of Energy Transmission, Telecommunications Transport, Road Mr. Carlos Caballero Argáez* Concessions, Management of Real -Time Systems. Mr. Carlos Mario Giraldo Moreno* Mr. Carlos Felipe Londoño Álvarez* Today, ISA operates more than 41.885 km of high-voltage circuits for energy Mr. Jesús Arturo Aristizabal Guevara* transmission, and it has access to over 48.886 km of fiber-optic cable in Latin America. Mr. Henry Medina Gonzalez* In 2010, ISA joined the road concession business and today, it is the main road Mr. Camilo Zea Gómez * concessions operator with 907 km of toll roads. Mr. Santiago Montenegro Trujillo*1 *Independent members OUTLOOK 2020 1Chairman of the Board By 2020, ISA will have tripled its 2012’s profits, by capturing the most ISA ADR LEVEL I - profitable growth opportunities in its businesses existing in Latin TRADE EN OTCQX America, the boost of operational efficiency and the optimization of www.otcqx.com its business portfolio. ISA will have a return higher than its equity cost, sustainable over time. In the Energy Transmission business, ISA continues to be the operator with the largest presence in Latin America, it will strengthen its position in the region and it will achieve operational efficiency levels aligned with the world’s best practices.
    [Show full text]
  • AVIANCA HOLDINGS S.A. (Exact Name of Registrant As Specified in Its Charter)
    As filed with the Securities and Exchange Commission on May 1, 2017 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 20-F ☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2016 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number 001-36142 AVIANCA HOLDINGS S.A. (Exact name of registrant as specified in its charter) Avianca Holdings S.A. (Translation of registrant’s name into English) Republic of Panama (Jurisdiction of incorporation or organization) Aquilino de la Guardia Calle No. 8, IGRA Building P.O., Panama City, Republic of Panama (+507) 205-6000 (Address of principal executive offices) Luca Pfeifer Tel: (57+1) - 587 77 00 ext. 7575 ● Fax: (57+1) - 423 55 00 ext. 2544/2474 Address: Avenida calle 26 # 59 – 15 P5, Bogotá, Colombia (Name, telephone, e-mail and/or facsimile number and address of company contact person) Securities registered or to be registered pursuant to Section 12(b) of the Act: Title of Each Class Name of Each Exchange on Which Registered American Depositary Shares (as evidenced by American New York Stock Exchange Depositary Receipts), each representing 8 Preferred Shares, with a par value of $0.125 per share Securities registered or to be registered pursuant to Section 12(g) of the Act: None Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of December 31, 2016: Common Shares — 660,800,003 Preferred Shares — 340,507,917 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
    [Show full text]
  • Agricultural and Mining Labor Interactions in Peru: a Long-Run Perspective
    Agricultural and Mining Labor Interactions in Peru: ALong-RunPerspective(1571-1812) Apsara Iyer1 April 4, 2016 1Submitted for consideration of B.A. Economics and Mathematics, Yale College Class of 2016. Advisor: Christopher Udry Abstract This essay evaluates the context and persistence of extractive colonial policies in Peru on contemporary development indicators and political attitudes. Using the 1571 Toledan Reforms—which implemented a system of draft labor and reg- ularized tribute collection—as a point of departure, I build a unique dataset of annual tribute records for 160 districts in the Cuzco, Huamanga, Huancavelica, and Castrovirreyna regions of Peru over the years of 1571 to 1812. Pairing this source with detailed historic micro data on population, wages, and regional agri- cultural prices, I develop a historic model for the annual province-level output. The model’s key parameters determine the output elasticities of labor and capital and pre-tribute production. This approach allows for an conceptual understand- ing of the interaction between mita assignment and production factors over time. Ithenevaluatecontemporaryoutcomesofagriculturalproductionandpolitical participation in the same Peruvian provinces, based on whether or not a province was assigned to the mita. I find that assigning districts to the mita lowers the average amount of land cultivated, per capita earnings, and trust in municipal government Introduction For nearly 250 years, the Peruvian economy was governed by a rigid system of state tribute collection and forced labor. Though the interaction between historical ex- traction and economic development has been studied in a variety of post-colonial contexts, Peru’s case is unique due to the distinct administration of these tribute and labor laws.
    [Show full text]
  • Secuencia Cultural, Previa a La Cultura Huari En Ayacucho: Aportes Y Propuestas
    UNIVERSIDAD NACIONAL MAYOR DE SAN MARCOS FACULTAD DE CIENCIAS SOCIALES UNIDAD DE POSGRADO Secuencia cultural, previa a la cultura Huari en Ayacucho: aportes y propuestas TESIS Para optar el Grado Académico de Magíster en Arqueología Andina AUTOR Zacarías Ismael Pérez Calderón ASESOR Ruth Shady Solis Lima – Perú 2016 Información General Facultad: Ciencias Sociales Maestría: Arqueología Andina Documento: Tesis Título de la Tesis: Secuencia cultural, previa a la cultura Huari en Ayacucho: aportes y propuestas Autor: Zacarías Ismael Pérez Calderón Lugar de Ejecución: Universidad Nacional Mayor de San Marcos-Facultad de Ciencias Sociales. Fecha de presentación: Octubre 2016 2 RECONOCIMIENTO Mi reconocimiento especial a la Dra. Ruth Shady Solis, quien a pesar de sus múltiples tareas intelectuales y de conducción del Proyecto Caral, aceptó asesorarme me brindó sugerencias hasta la conclusión del presente trabajo, asi como a la Dra. Luisa Esther Diaz Arriola, por las puntuales observaciones al borrador de la tesis. En la Universidad de Huamanga, donde trabajo como docente en la cátedra de Arqueología, reconozco el apoyo de mis colegas José Ochatoma Paravicino y Cirilo Vivanco Pomacanchari, por asumir desinteresadamente el dictado de los cursos a mi cargo, durante el período de licencia, para realizar los estudios en la especialidad de Arqueología Andina en la Unidad de Post-Grado de la Universidad Mayor de San Marcos. A los arqueólogos Cirilo Vivanco Pomacanchari, Fredy Huamán Lira, Walter López Córdova, Melia Luz Quintanilla, Gudelia Machaca Calle, Raúl Mancilla, José Amorín Garibay, Martha Cabrera Romero, Pavel Ochatoma Palomino y Oscar Huamán López, autores de las tesis vinculadas con el registro contextual que dan sustento científico para reafirmar el desarrollo de un proceso histórico continuo que originó la cultura Huari.
    [Show full text]
  • Universidad Ricardo Palma Facultad De Arquitectura Y Urbanismo
    UNIVERSIDAD RICARDO PALMA FACULTAD DE ARQUITECTURA Y URBANISMO TESIS PARA OPTAR EL TÍTULO PROFESIONAL DE ARQUITECTO TÍTULO: “ESPACIO PÚBLICO PURUCHUCO Y EQUIPAMIENTO CULTURAL EN EL DISTRITO DE ATE VITARTE” AUTOR: Bach. Gaspar Arispe, Andrés Luis DIRECTOR: Arqta. Carla Rebagliatti Acuña AGOSTO DEL 2020 Lima, Perú ESPACIO PUBLICO PURUCHUCO Y EQUIPAMIENTO CULTURAL TESIS PARA OPTAR EL TITULO PROFESIONAL DE ARQUITECTO II ---------------------------------------------------------------------------------------------------------------------------------------- Agradezco: A mis padres y hermano, que siempre estuvieron apoyándome durante mi carrera, y que siempre me motivaron a proyectarme hacia horizontes más amplios de los que ya tenía inicialmente fijados. A mi directora de tesis, La Arqta. Carla Rebagliatti, que me apoyo en el desarrollo de esta tesis con su experiencia y conocimientos. Y a mis docentes, jefes y amigos que me pudieron proporcionar apoyo de distintas formas para lograr mis objetivos. ESPACIO PUBLICO PURUCHUCO Y EQUIPAMIENTO CULTURAL TESIS PARA OPTAR EL TITULO PROFESIONAL DE ARQUITECTO III ---------------------------------------------------------------------------------------------------------------------------------------- Tabla de Contenido 1. CAPITULO I: GENERALIDADES 1.1. Introducción……………………………………………………………………...........3 1.2. Definición del tema…………………………………………………………………....5 1.3. Planteamiento del problema…………………………………………………………...6 1.3.1. Causas determinantes………………………………………………………..…7 1.3.2. Equipamientos culturales existentes
    [Show full text]
  • Course Description Famous for the Inka Site of Machu Picchu, Peru
    University of South Dakota Faculty Led Program- Summer 2017 Peruvian Archaeology: The Inkas and their Ancestors (ANTH 490) Course Description Famous for the Inka site of Machu Picchu, Peru has a fascinating prehistory that goes deeper in time from the origins of animal and plant domestication to the development of early states like the Moche and the Wari. This course is a survey of the ancient cultures and main archaeological sites of the central Andes including Chavín de Huántar and its religious center, Nazca and its famous lines, Huacas de Moche and its hyper- realistic ceramics, Huari and Pikillaqta and their high walled compounds, Chan Chan and its adobe citadel, and Macchu Picchu and Sacsayhuaman and their fine stone architecture. Topics will include the origins of plant and animal domestication, ceremonial and domestic architecture, ritual and religion, and the formation of state and empires. While we will mainly discuss the material culture (architecture, ceramics, human and animal bones, stone tools) excavated from archaeological sites ethnohistoric and ethnographic sources (maps, manuscripts, drawings, folklore, oral traditions) will also be incorporated when appropriate. The course will also include guided visits to museums and archaeological sites in and nearby Lima. Learning outcomes After taking this course students should be familiar with the sites, chronology, and major debates of Peruvian archaeology and more specifically, they should be able to: Describe the ecological diversity and the adaptation of the diverse prehispanic cultures of Peru Explain the origins of agriculture, animal domestication, and social complexity- including states and empires that took place in Prehispanic Peru. Identify some of the material culture of the most recognizable prehispanic groups of Peru Demonstrate spatial and chronological knowledge of the Prehispanic cultures of Peru.
    [Show full text]
  • The Social and Cultural Values of Caral-Supe, the Oldest Civilization of Peru and the Americas, and Their Role in Integrated Sustainable Development
    The social and cultural values of Caral-Supe, the oldest civilization of Peru and the Americas, and their role in integrated sustainable development Ruth Shady Solís 1 Research team director: Dr. Ruth Shady Solís. Archaeological research: In Caral: Marco Machacuay, Jorge Aching, Marco Bezares, Oliver Huamán, Luis Miranda, David Palomino, Edwin Rivera, Carlos Robles, Gonzalo Rodríguez, Rulfer Vicente and Gustavo Espinoza. In Áspero: Daniel Cáceda, Miguel Castillo, Nancy Gutiérrez, Kati Huamán and Luis Huertas. In Vichama: Aldemar Crispín, Norka Gamarra, Greta Valderrama, Tatiana Abad, Carlos Barrientos and Marco Valderrama. Monument preservation: Víctor Pimentel (advisor), Sergio Anchi, Juan Ruíz and Geraldine Ramírez. Technical support: Workers from surrounding villages (Caral, Llamahuaca, Supe Puerto and Végueta). In Lima: Laboratory team: Pedro Novoa, Giuliano Ardito, Dolores Buitrón, Manuel Gorriti, Daysi Manosalva and Giancarlo Ubillús. Edition coordinator: Edna Quispe. English translation: Patricia Courtney de Haro and Erick Delgado. 3D graphics: Christián Magallanes and Estela Vásquez. Geographical Information System: Karin Ramírez. Graphic design and layout: Marco Chacón and Nadia Cruz. Drawings: María Teresa Ganoza and PEACS archives. The social and cultural values of Caral-Supe, the oldest civilization of Peru and the Americas, and their role in integrated sustainable development. Copyright registered at Biblioteca Nacional del Perú, Nº 2008-02193 ISBN: 978-603-45179-0-5 © Proyecto Especial Arqueológico Caral-Supe/ INC. Av. Las Lomas de La Molina Nº 327. Urb. Las Lomas de La Molina Vieja, Lima 12, Peru. Phone: 495-1515 / 260-4598 www.caralperu.gob.pe All rights reserved. No part of this book may be reprinted or reproduced or utilized in any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording or otherwise, without the prior written permission of Proyecto Especial Arqueológico Caral-Supe/ INC.
    [Show full text]
  • Public Practice of Accounting in the Republic of Colombia
    University of Mississippi eGrove Haskins and Sells Publications Deloitte Collection 1951 Public Practice of Accounting in the Republic of Colombia Angela M. Lyons Haskins & Sells Foundation American Institute of Accountants Follow this and additional works at: https://egrove.olemiss.edu/dl_hs Part of the Accounting Commons, and the Taxation Commons PUBLIC PRACTICE OF ACCOUNTING IN THE REPUBLIC OF COLOMBIA Prepared far AMERICAN INSTITUTE OF ACCOUNTANTS Under the Auspices of HASKINS & SELLS FOUNDATION, INC. By Angela M. Lyons New York, N. Y., April 1951 CONTENTS Page General Information...............................................................1 Section X Public Practice of Accounting by Nationals . 4 Basic Laws and Regulations 4 Concept of Profession 5 Regulatory Authority .................................................. 6 Who May Practice 6 Exercise of the Profession .......... 6 Registration ................. 7 Education of Accountants ... 7 Some Aspects of Practice with Respect to Corporations ................ 11 Professional Accountants Engaged in Practice 13 Professional Accounting Society ........ 15 II Public Practice of Accounting by United States Citizens and Other Non-Nationals ...... 16 Basic Laws and Regulations.................................... 16 Permanent Practice ...... 16 Isolated Engagements 18 Immigration Requirements 18 Accountants Established in Practice ...... 19 III Treaties and Legislation Pending ...... 20 Treaties between Colombia and the United States ...... 20 Treaties between Colombia and Other Countries . 21 Legislation Pending 21 Appendix Sources of Information ........ i REPUBLIC OF COLUMBIA General Information Geography: The Republic of Colombia occupies the northwest corner of South America, west of Venezuela, north of Ecuador and Peru, and northwest of Brazil. It is called the "Gateway to South America." The Republic, with an estimated area of 439,997 square miles, has a coastline of about 2,007 miles, of which 1,094 miles are on the Caribbean Sea and 913 miles on the Pacific Ocean.
    [Show full text]
  • Of Priests and Pelicans: Religion in Northern Peru
    Of Priests and Pelicans: Religion in Northern Peru Kennedi Bloomquist I am standing in the far corner of the Plaza des Armas, excitement racing through my chest. Along the roads surrounding the plaza are long brilliant murals made of colorful flower petals lined with young school girls in bright red jumpsuits, their eyes following my every movement. A cool breeze whips around stirring the array of magenta, turquoise, royal purple, orange and various shades of green petals. 20 tall arches placed between the various flower murals are covered with bright yellow flowers (yellow symbolizes renewal and hope) spotted with white (white symbolizes reverence and virtue) and fuchsia (fuchsia symbolizes joy) roses. A stage has been erected in the street in front of the mustard yellow Trujillo Cathedral. In the center of the stage is an altar with a statue of Christ on the cross with an elaborate motif hanging on the back wall with angels carrying a large ornate crown. A band plays loud and wildly out of tune Christian salsa music to the side of the stage. A large golden sign reading Corpus Christi sits along the top of the building sidled up against the Cathedral. The feeling permeating throughout the square is carefree and peaceful. As I wander through the crowd, I cannot stop smiling at all the people dancing, shaking their hands to the sky. Some spin in circles, while others just clap their hands smiling towards the heavens. Next to me an older woman in a simple church outfit with a zebra print scarf holds a JHS (Jesus Hominum Savitore) sign in one hand and reaches for the sky with her other hand, shuffling back and forth.
    [Show full text]
  • Duccio Bonavia Berber (March 27, 1935-August 4, 2012) Ramiro Matos Mendieta Smithsonian Institution, [email protected]
    Andean Past Volume 11 Article 9 12-15-2013 Duccio Bonavia Berber (March 27, 1935-August 4, 2012) Ramiro Matos Mendieta Smithsonian Institution, [email protected] Follow this and additional works at: https://digitalcommons.library.umaine.edu/andean_past Recommended Citation Matos Mendieta, Ramiro (2013) "Duccio Bonavia Berber (March 27, 1935-August 4, 2012)," Andean Past: Vol. 11 , Article 9. Available at: https://digitalcommons.library.umaine.edu/andean_past/vol11/iss1/9 This Obituaries is brought to you for free and open access by DigitalCommons@UMaine. It has been accepted for inclusion in Andean Past by an authorized administrator of DigitalCommons@UMaine. For more information, please contact [email protected]. DUCCIO BONAVIA BERBER (MARCH 27, 1935-AUGUST 4, 2012) Ramiro Matos Mendieta National Museum of the American Indian Smithsonian Institution Portrait of Duccio Bonavia Berber courtesy of the Bonavia family Duccio Bonavia Berber died at dawn, at the I can imagine that Duccio had a premoni- age of seventy-seven, on Saturday, August 4, tion of his death. During conversations in June, 2012, in Ascope, Department of Trujillo, Peru. less than two months before he died, uncharac- Death surprised him while he was carrying out teristically, he emphasized his worries about his the last phase of his field-work at Huaca Prieta, life, and the serious problems that Tom would Magdalena de Cao, on Peru’s north coast. His face if there were a death in the field, as well as research project at the emblematic site was co- those of his daughter and son, because of the directed with Tom Dillehay of Vanderbilt Uni- distance, and even the effect such an event versity.
    [Show full text]