Third Upper Peru campaign Third Upper Peru campaign Third Alto Perú campaign (1815): The Northern Army, unofficially commanded by José Rondeau, started another campaign, but this time without the authorization of Supreme Director Álvarez Thomas. With the lack of official support, the army faced anarchy and later would lose the aid of the Provincial Army of Salta, commanded by Martín Miguel de Güemes. After being defeated in the battles of Venta y Media (October 21) and Sipe-Sipe (November 28), the northern territories were lost. They were reannexed by the Spanish Viceroyalty of Peru, and later became present-day Bolivia. This unsuccessful outcome to the campaign
Taxation in Peru also for investments in manufacturing industries located in the jungles, in designated tax-free zones and in borderline areas of the country. Furthermore, companies involved in certain economic sectors may be subject to special or reduced income tax rates (i.e. companies involved in agriculture, animal husbandry and similar activities are entitled to a 15% rate). Peru also has an income tax for individuals. Peruvian citizens domiciled in Peru are subject to taxation on their worldwide income. Individuals not domiciled in Peru are only taxed in this country on their Peruvian sourced income. Foreigners residing or staying in Peru for more than