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 to file the CbC report in their jurisdiction of residenceTaxpayers resident in Peru that had to submit the CbC report because the jurisdiction of the parent’s residence has an international treaty...