Gran Colombia–Peru War was the kernel of Bolívar's grander scheme to unite the former Spanish colonies in Central and South America. Prior to becoming the titular head of Gran Colombia, Bolívar had been, briefly, the president of the newly independent state of Bolivia, his namesake. Bolivia had formerly been a part of the Viceroyalty of the "Rio de La Plata", known as Upper Peru, and, once Bolívar relinquished the presidency of Bolivia to his revolutionary compatriot, Antonio José de Sucre Alcalá, in 1826, the Peruvians saw an opportunity. Early in 1828, Peru launched a campaign against Bolivia to reclaim its former territory and
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