Social and tax control of Peruvians' family wealth abroad

Abstract

As a result of the economic development of the country in the last two decades and the COVID-19 pandemic, which generated situations of succession of Peruvians residing and with their assets abroad, a special context has arisen in recent years that has not been properly analysed in the regulatory sphere. In recent years, a special context has arisen that has not been duly analysed in the regulatory sphere, both in the tax and financial sphere and in the family sphere, especially because the wealth under evaluation was not registered in any source of information managed by the State. In view of this situation, we present a document prepared with a qualitative approach, with an observational and analytical design based on the economic, patrimonial and financial reality of Peruvians who register their wealth outside the national jurisdiction. This work allows us to demonstrate the deficiencies of the registry and identification system and, based on this, we put forward some proposals for improvement.