After passing the confidential protocols evaluation performed by the Organisation for Economic Co-operation and Development (OECD), the Peruvian tax authorities announced on 21 October 2020, that they will start to exchange taxpayers’ financial and tax information with more than 130 countries beginning in 2021. The information will be exchanged in accordance with the following instruments:
- Common Reporting Standard (CRS) of the OECD, which was implemented in Peru through regulations in …