Craig wrote:That makes clear a question I had.
So: you can't keep a CE without becoming tax-resident.
Heck, you can become a Tax Resident without a CE. If you are in Peru beyond 6 months you are considered a tax resident. You are liable to SUNAT for worldwide income. So, you can be double taxed.
If you do not meet residency requirements for tax exemption (IRS) in the USA , then you will be taxed in the USA and in Peru.
This is what happened to me with PA state taxes. I filed and exemption because I lived in Peru for a year (based on presence) . PA kept my taxes saying, because I maintained a PA drives license with a PA address (parents home) I was not due a refund. I also get my mail at my parent's home in PA, though I do not own a home in the USA (but I own a home in Peru).
Tax residency works this way everywhere but Panama. Panama does not tax you on international income, only income generated in Panama.
There are no true tax havens anymore, the downside to Panama, it is expensive.