On 28 September 2020, the Peruvian Tax Authority published Ruling No. 000155–2020, which indefinitely postpones the filing of the Country-by-Country (CbC) reports for the 2019 tax year, for Peruvian taxpayers that are members of a multinational enterprise (MNE) group whose ultimate parent entity (UPE) is a nonresident related party. Specifically, the due date is postponed for taxpayers that meet any of the following conditions:
- Taxpayers whose nonresident parent entity is not required t…