The Peru tax authority (SUNAT) published a release on 2 December 2020 announcing that the deadline for secondary local filing of Country-by-Country (CbC) reports has been set following the recent completion of Peru's assessment on meeting security and confidentiality standards by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, and the inclusion of Peru as a reciprocal jurisdiction for the automatic exchange of information. As previously reported, Peru has provided open-ended extensions of the deadlines for secondary local filing by constituent entities in Peru of foreign-parented groups, pending the completion of the OECD assessment. As...