Peru’s tax authorities established that the due date for the secondary filing of the country-by-country (CbC) reports for 2017, 2018 and 2019 is 29 January 2021, in certain cases.
Background
Ruling Nos. 054- 2019 and 155-2020 postponed the filing of 2017, 2018 and 2019 CbC reports to the last business day of the month following the publication of the official communication indicating that Peru obtained approval on the confidentiality and safety of information standard from the Global Forum on Tran…